Changing the game
In the March 2015 budget the then Chancellor George Osborne announced the demise of the ‘complex, costly and time consum...
Features
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The height of madness
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
Ransomware attacks
The idea of sending an email with a nefarious attachment or hyperlink to a compromised website in hopes an end-user will...
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Building a defence
The new corporate criminal offences for failure to prevent facilitation of tax evasion, expected to come into force from...
A global issue
Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business ...
Continuing action
BEPS Update The G20 and OECD’s Base Erosion and Profit Shifting project was put in motion by the G20 in November 2012....
Making a withdrawal
What is profit extraction? How to extract profits from a business remains one of the fundamental questions facing owner...
The evolution of LITRG
Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (...
Winners and Losers
Following Philip Hammond’s decision to abandon planned increases in Class 4 NICs, you could be forgiven for thinking tha...
A widening divide
Scotland The devolution of taxation powers to the Scottish Parliament has been an ongoing process, one that can be trac...