The IR35 lottery
On 20 March 2018, just a few weeks after the First-tier Tribunal had released its decision in the Christa Ackroyd case, ...
Features
Features
Compulsory purchase orders: taxable supplies?
Aficionados of the minutiae of EU VAT law will be familiar with Article 13(1) of the EC Principal VAT Directive, which t...
Capital allowances for business properties
Whilst capital allowances in general are familiar to nearly all accountants dealing with business tax computations, allo...
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Cleansing of Funds
The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Ac...
One year on
It has now been a year since I was appointed Financial Secretary to the Treasury and Paymaster General....
A badge of honour
It was a small gesture, but I like to think that I am not the first woman to have entered the offices of HM Treasury wea...
Sparking changes
Back to the future I am fast approaching my first year anniversary as UK Head of International Tax at KPMG since re-jo...
The scope of the rules
The US transfer tax system is composed of three taxes – gift, estate, and generation-skipping tax.
Workers rights
The Supreme Court’s decision in Pimlico Plumbers tells us two important things about empl
No single key
First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, h...