The home front
A combination of globalisation and a relaxation of national borders, particularly in Europe, has prompted greater scruti...
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Features
Funding multiplication
Since its establishment in 2000, the research and development (R&D) tax credit scheme has rewarded companies prepare...
Home advantage
As care home fees rise, it is natural that people want to prevent their assets, usually their home, being used to pay fo...
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Are you ready for the 'big five'?
Over the next few years, we can expect a number of changes to employment taxes. They are:
Getting to grips with the option to tax
If you asked 100 accountants to name the trickiest VAT subject they deal with, I think that at least 90 would refer to ‘...
The irritation game
lthough it is generally considered that the UK’s parliament in Westminster is supreme (in that it can enact whatever pro...
Making an offer
Law n.186/2014 enforced a ‘voluntary disclosure’ provision on 1 January this year, entitling taxpayers to disclose sever...
Heading for a split
In the base erosion and profit shifting (BEPS) action plan presented on 19 July 2013, the OECD called for the setting of...
Group precedents
When considering the corporate tax implications of disposing of shares in a subsidiary, a variety of provisions must be ...
Concession shopping
The mini one-stop shop (MOSS) went live on 1 January 2015, although it is still an optional means of accounting for VAT ...