The 'people' aspect
International business expansion normally means recruiting people in overseas territories or sending UK employees to wor...
Features
Features
Better protection
This two-part guide (part one, ‘Light on the matter’ was in the September 2018 issue of Tax Adviser) goes throug...
More back and forth
Getting down to business One of the fundamental pillars of VAT is the concept of ‘business’.
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Latest briefings
Men in black
The question of employment status is currently a hot topic and there is no shortage of cases going through the Tribunal ...
Caribbean Tax Authorities – embracing change
As globalisation has continued apace in the early 21st Century, peoples’ lives in the Caribbean region have been transfo...
The steps to take
My last article on a practitioner’s view of Making Tax Digital was pub
Providing support
All members of the CIOT and ATT are bound by Professional Rules and Practice Guidelines (PRPG), Professional Conduct in ...
No breach
In December 2015, the European Commission announced it had opened an in-depth investigation into rulings granted by Luxe...
Where next?
First introduced in 1946 to encourage investment in post war Britain, capital allowances (CAs) have long provided busine...