Where next for VAT?
This article looks at trends in VAT planning and compliance in the past, in current times, and where those trends may be...
Features
Features
Out of pocket
The tax charge imposed to withdraw child benefit from families on what is regarded as a ‘high income’ has been with us f...
Avoiding a trip up
I always enjoy telling the tale about a client who was completing his VAT return online and didn’t realise that HMRC’s v...
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The new dwelling tax
The tax regime for non-residents holding UK property (both real and personal) has historically been relatively benign in...
Shifting interests
The OECD’s action plan to counter base erosion and profit shifting is in full flow.
Valentine’s day VAT
The annual International Indirect Tax Conference took place on 14 February at the Royal Gardens Hotel in London....
EU sexy tax policy
The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the driver be...
Finance Bill 2013: how it responded to consultation
In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft...
Equal treatment and selective enforcement
A Bingham principle states that the laws of the land should apply equally to all, save to the extent that objective diff...