The rise of social media
February 2019 celebrated the 15 year anniversary of the launch of Facebook, a US based social media and social networkin...
Features
Features
Stuck in second gear
In the January 2018 issue of Tax Adviser, I wrote an article ‘Manual transmission’ in which I considered the High...
Taking the long view
Executors of someone UK domiciled whose surviving spouse or civil partner is, or has been, non-domiciled may need to exp...
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The perils of gold plating
Article 31 of Directive (EU) 2015/849 (the ‘Fourth Money Laundering Directive (MLD)’) imposed on each EU member state a ...
Pensions paper trail
When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wa...
Taxing the tech giants
Many countries are concerned that the profits-based international tax system is ill-suited for the digital world, where ...
A quick enough fix?
As outlined in Rob Janering’s article in July, four VAT ‘quick fixes’ for cross-border supplies of goods are due to come...
When is a partner an employee?
Since its introduction in 2000, the limited liability partnership (LLP) has been a success.
The future for taxes?
Party conferences can be frenetic and feverish at the best of times.