The imitation game
The Tax Law Rewrite Project ran from 1996 until 2010. Its aim was to recast the tax statutes in a format that would be e...
Features
Features
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 ...
Cash back
HMRC are increasinglychallenging the commerciality of arrangements that are in place to recover VAT incurred on transact...
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It's good to talk
It is easy to think that HMRC are only interested in digital methods of communication these days.
Shifting interests
The OECD’s action plan to counter base erosion and profit shifting is in full flow.
A move in the right direction?
The taxation of employment related securities (ERS) has always been complicated and when an internationally mobile emplo...
A Thorne in the side
For many reasons, including the fact that HMRC are under escalating pressure from central government to increase revenue...
Not so last year
The Liechtenstein Disclosure Facility (LDF) has operated for five years and is due to expire on 5 April 2016....
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...