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...
Features
Features
Finding the way
Many practitioners will have typical self-employed sole trader and partnership clients who rely mainly on their own skil...
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...
Most popular reads
Latest briefings
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...
In black and white
CGT reliefs: The Ladykillers I will never forget Mrs Wilberforce.