Features

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...

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...

The new dwelling tax

The tax regime for non-residents holding UK property (both real and personal) has historically been relatively benign in...

EU sexy tax policy

The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the driver be...