Complex rules
Though some benefits may have been removed, holding a buy-to-let property portfolio via a company is still an attractive...
Features
Features
Chaos to order
On 7 November 2107, the OTS laid before Parliament its final report on the UK VAT system. The report was the culminatio...
Manual transmission
It is now more then 20 years since the first publication of HMRC’s manuals.
Most popular reads
Latest briefings
Brexit – Moving beyond simple slogans
Introduction Untypical of a British Summer, the Government was (apparently) very busy with a stream of publications and...
2017 CIOT Indirect Taxes Conference
Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and ...
The age factor
Age features in many tax research studies as an impacting factor on people’s tax-paying behaviour, but it is also increa...
Connections at Christmas
Whittling away at tax debt At this time of year, I often see carved wooden nativity scenes at craft markets....
Ready, set, go!
We have known that the OECD’s Country by Country Reporting (CbCR) has been on the horizon for a few years now, but the f...
The iceberg Budget
The Chancellor had a difficult path to tread in putting together his first Autumn Budget.
New hurdles
The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’)...