It's good to talk
It is easy to think that HMRC are only interested in digital methods of communication these days.
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Shifting interests
The OECD’s action plan to counter base erosion and profit shifting is in full flow.
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A Thorne in the side
For many reasons, including the fact that HMRC are under escalating pressure from central government to increase revenue...
A move in the right direction?
The taxation of employment related securities (ERS) has always been complicated and when an internationally mobile emplo...
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...
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...