Employees with disabilities: providing support
© Getty images/iStockphoto This article is largely based on an unfinished work by the late Robin Williamson....
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Tax simplification: where is it heading now?
© Getty images/iStockphoto I consider myself fortunate to have been the longest serving Policy Adviser for the Office o...
Tax morale: trust and belief in the tax system
© Getty images/iStockphoto Tax used to be an advisory discipline.
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High income child benefit charge: a number of problems...
© Getty images/iStockphoto The high income child benefit charge has always been a controversial measure, ever since it...
Implied trusts and beneficial ownership: who is the real owner?
© Getty images/iStockphoto ‘Taxation of income is based on beneficial ownership, not legal ownership....
VAT errors and adjustments: some practical examples
© Getty images/iStockphoto HMRC has recently introduced a new online form to correct errors made by a business on past ...
The Autumn Statement: the latest fiscal plan
After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair....
The tax rules that lie behind Pillar One and Pillar Two
It has been just over a year since political agreement was reached by more than 135 of the/G20 Inclusive Framework on BE...
Electric vehicle company car schemes: the impact on employees and employers
Transport is the biggest source of greenhouse gas emissions and accounts for 27% of the UK’s total emissions according t...
Construction Industry Scheme: determining mainstream and deemed contractors
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...