Stuck in second gear
In the January 2018 issue of Tax Adviser, I wrote an article ‘Manual transmission’ in which I considered the High...
Features
Features
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...
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 ...
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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.
Last chance to register
On 10 January 2019, HMRC launched its Profit Diversion Compliance Facility (PDCF).