Features
Features
Cooperative compliance
The administration of a tax regime is seen as a key factor in the attractiveness of a country as an investment location....
Leading the way?
The most significant US federal tax reform since 1986, commonly referred to as the ‘Tax Cuts and Jobs Act’ (TCJA), turne...
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The complexity of capital allowances
Capital allowances has seen a flurry of recent legal decisions issued in the last few months.
Location, location, location
Corporate residence has traditionally not been a fertile ground for HMRC.
Increasingly local
The council tax bills that have been hitting people’s doormats are heavier than ever before.
The elephant in the room
This article is a thought piece that addresses the difficult relationship between employment law and tax/NICs in the lig...
Resolving the conflict
In 2005, the current Chancellor of the Exchequer said: ‘A taxpayer is entitled to know with certainty… what he may or ma...
Flexing muscles
Along with this year’s Spring Statement HMRC took the opportunity to publish its refreshed strategy on tackling all form...