Careful consideration
In the article ‘Regular Review’ (Tax Adviser, December 2018), I briefly considered the concept of domicile, noti...
Features
Features
Keeping it arm’s length
Profit Fragmentation: transfer pricing for SMEs? New legislation to tackle profit fragmentation was first proposed at A...
CGT planning for farms
CGT is often forgotten when dealing with the affairs of a deceased though its impact can be considerable when, for examp...
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Crimes or civil misdemeanours?
Background I am not sure that I have ever covered a case on Aggregates Levy before.
Competitive advantage
The Government makes much of the UK having the most competitive tax system in the G20, but how does that really stack up...
Mind the Age Gap
Do young people understand enough about tax to be enable them to fully engage as taxpayers in the debate about where our...
Global actions
In its 2015 Final Report: Addressing the Tax Challenges of the Digital Economy (Action 1), the OECD identified three bro...
Under pressure
A registered charity can claim back tax that has been deducted on, among other things, donations. This is known as gift ...
Long walk to tax freedom
Background When I worked at the Tax Law Rewrite Project at the turn of the millennium, one of the targets for simplific...