Traps for the unwary
On 1 September 2013, the concept of ‘employee shareholder’ was introduced into UK employment law, together with an assoc...
Features
Features
Capital split
On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultima...
Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...
Most popular reads
Latest briefings
Land in hand
The UK has a pressing need for housing to cope with current and future demand.
Spring conference
As first-time visitors to the CIOT spring residential conference in Cambridge we weren’t sure what to expect....
Coalition tax
As we reach the end of the coalition government, a review of the tax policy changes over past five years can centre on s...
Second opinion
HMRC are engaging with the CIOT on the effectiveness of the internal review process and how it might be improved....
Inhibited thinking?
An inhibit is a flag set on the HMRC VAT computer at Southend to suspend payments shown as due to a taxpayer that would ...
Minimalist approach
In HMRC v Royal College of Paediatrics and Child Health et al [2015] UKUT 0038 (TCC), the Upper Tax Tribunal considered ...
A refreshing change
Unlike other tax regimes, one cannot simply apply to HMRC for an appropriate registration to carry on an excise business...