Down on the farm
As well as being governed by the normal loss relief rules for trading businesses, additional rules apply in respect of f...
Features
Features
Risky waters
Tax advisers are facing a wide range of new rules intended to address tax non-compliance by tackling the activities of a...
Breaking barriers
This might seem an odd time to be talking about tax reform.
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Counting reliefs
The very first project from the brand new Office of Tax Simplification looked at tax reliefs
Pictures at an exhibition gallery
Background At the time of writing, I was expecting to report on one of a number of IR35 cases involving TV personalitie...
The tip of the iceberg
On 13 February 2019 the Organisation for Economic Co-operation and Development (OECD) released a public Consultation Doc...
What does Simplification mean?
The Office of Tax Simplification held a conference on 28 February, to discuss its current programme of work, where it mi...
Fair exchange?
HMRC have extensive information powers. These are contained primarily within Finance Act 2008, Schedule 36....
Input tax challenges
There are a number of expenses incurred by a business which can present a genuine input tax challenge for many advisers:...
The devil in the detail
Capital allowances (CAs) have enjoyed a number of years of relative consistency without any landmark changes....