A request too far
It is a fact of life that exposure to UK tax is not limited to UK residents.
Features
Features
Distortion of competition – is Judicial review an effective remedy?
Presumptions of distortion of competition following ‘NRA’ Notwithstanding the NRA Judgment, HMRC have twice recently –...
Significant distortion of competition
Introduction Early in 2017, the CJEU handed down Judgment in National Roads Authority v Revenue Commissioners [C‑344/15...
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A good and simple tax: a major step forward for India
Introduction In the last four years, India has seen a revolution in legislation, through the introduction of a new Comp...
Research and Development – addressing some of the uncertainty
The RDEC was introduced in Finance Act 2013 as the replacement for the superdeduction relief previously available to lar...
The turn of the tide?
Many tax practitioners will deal with holiday lettings in the context of income tax and capital gains tax (CGT)....
A wide range
The original TiS legislation was first introduced in 1960 and was designed to prevent arrangements that allowed individu...
On the blacklist
The EU Council of Finance Ministers has finally agreed the list of non-cooperative jurisdictions.
Behavioural challenge
There are numerous reasons why people make mistakes with their tax.
Living with the NMW
With more than 800 organisations named by the Department for Business, Energy & Industrial Strategy (‘BEIS’) in 2017...