Caught in the claw
Can you think of three situations in the VAT world when the relevant time period to consider is more than four years?...
Features
Features
The honest tooth
The arrival of Self Assessment more than 20 years ago meant that most challenges by (what is now) HMRC into a taxpayer’s...
Finding the way
Many practitioners will have typical self-employed sole trader and partnership clients who rely mainly on their own skil...
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Latest briefings
India’s Direct Tax System
Introduction Gross direct and indirect tax collections form roughly 12% of India’s GDP (compared with the OECD 2016 ave...
Childcare vouchers given last minute reprieve
It had previously been announced in the 2016 Budget that, from 6 April 2018, childcare vouchers would be closed to new e...
Spring to mind
The CIOT and its partners in the Better Budgets: Making Tax Policy report were delighted that Chancellor Philip Hammond ...
Clearance services
The basic 1.5% charge In general terms, clearing is the process of reconciling purchases and sales of financial instrum...
European delights
Though Social Security is often not regarded as a tax by the public, it is a major source of revenue for governments thr...
Masters of disguise
The curtain comes down Disguised Remuneration (DR) arrangements involve a payment of a loan (often interest free, witho...