Valuing intangibles – a tax perspective
On 1 July 2018, the OECD’s new Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion ...
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Pension Freedom
It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension...
Finding a balance
Petroleum Revenue Tax and the Ring Fence: a new approach to taxation
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Types of payment
The Hargreaves Lansdown case is important for many of us – as it covers tax issues relevant to modern financial services...
Increased flexibility
Finance Act (No 2) 2017 introduced changes to the ways in which corporation tax trading losses carried forward can be re...
Myths demystified
Tax advisers have become increasingly familiar with statutory and non-statutory demerger types, the conditions which wou...
Changing winds
FA 2009 Schedule 55, which came into force on 6 April 2011, provides that late filing penalties will automatically apply...
Checking the power
The Court of Appeal’s decision in R (on the application of Rowe and Others) v HMRC [2017] EWCA Civ 2105 finally offers s...
New horizons
Cryptocurrency – the future of e-vasion? If you don’t know what Bitcoins are, you can take comfort from the fact that y...
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?...