ESC D33 is to be no more
Extra statutory concession D33 was published in 1988 following the judgment in Zim Properties Ltd v Proctor [58 TC 371]....
Tax voice
Tax voice
CGT and residential properties?
Background There has been a raft of changes to the taxation of residential property in recent years....
Employment tax changes
The employment tax rules are changing significantly from 6 April 2016.
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Pension primer
It is rare today for there to be no pressing legislative issues relating to pension schemes.
STBV reporting becomes special!
Introduction Tracking, and reporting appropriately, the comings and goings into the UK of group employees, who are base...
Are we there yet?
On 9 December 2015, HMRC published a Policy Paper on restricting tax relief for travel and subsistence (T&S) for wor...
Chair's view, Issue 1
Welcome to this very first edition of Employment Taxes Voice.
Tribunal fees – a tax on justice
Editor’s note: the government response was published on the 17th December 2015 and the author has kindly agreed to prepa...
Offshore Penalties
There was a time when penalties were relatively simple.
Chair's view, Issue 1
In this first edition, we reflect on some of the changes, enacted and proposed, which have come our way....