What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...
Features
Features
Let battle commence
Most commentary on the practicalities of accelerated payment notices (APNs) dates to the period of a ‘phony war’, when t...
A penalty puzzle?
HMRC charge tax-geared penalties for errors in tax returns.
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Latest briefings
The irritation game
lthough it is generally considered that the UK’s parliament in Westminster is supreme (in that it can enact whatever pro...
The Tax Factor
With the general election campaign under way, Tax Adviser reports on the parties’ tax plans.
Self-control
During my presidency of the CIOT I tried to ban the ‘r’ word, regulation.
A focus on saving
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish...
Making an offer
Law n.186/2014 enforced a ‘voluntary disclosure’ provision on 1 January this year, entitling taxpayers to disclose sever...
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 ‘...
Bitcoin trading?
The bitcoin is an innovative payment network and a new kind of money.