The IR35 lottery
On 20 March 2018, just a few weeks after the First-tier Tribunal had released its decision in the Christa Ackroyd case, ...
Tax voice
Tax voice
Compulsory purchase orders: taxable supplies?
Aficionados of the minutiae of EU VAT law will be familiar with Article 13(1) of the EC Principal VAT Directive, which t...
Capital allowances for business properties
Whilst capital allowances in general are familiar to nearly all accountants dealing with business tax computations, allo...
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Cleansing of Funds
The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Ac...
A requirement to correct (RTC) – not to be underestimated
Hopefully all Tax Advisers reading this article are well aware of the obligations and consequences of the Requirement to...
Taxation of Property in India
My previous articles were on India’s new GST law and the direct tax system.
Why SEIS/EIS matters more than you think
Experience indicates that many tax advisers seem to think that the Seed Enterprise Investment Scheme and Enterprise Inve...
And so it begins...
The phone rings, your colleague invites you to a conference call with his client who is seeking to return to the UK afte...
Intangible assets reporting – the accounting issues
In 2016, an extensive study into the attitude of investment analysts in the City towards the reporting of intangible ass...
Valuing intangibles – a tax perspective
On 1 July 2018, the OECD’s new Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion ...