Frank Haskew considers the progress of devolution of taxes within the UK and the part… Read more »
Posts By: Lisa Swift
The Statutory Residence Test
Lynnette Bober explains some practical aspects of how HMRC applies the SRT. Source: Tax News
A spotlight on offshore matters
Fiona Fernie and Paul Noble explain how automatic information exchange will help HMRC find out… Read more »
Most popular BAM articles
Top hits from the last quarter in Business and Management. Source: Business & Financial Management
What is FATCA all about?
Lisa Spearman and Ian Young explain what you need to know and where to find… Read more »
Amercian clients? Time to act
As the end of the US tax year approaches, David Treitel explains the deadlines and… Read more »
The beginning of the end for tax credits
Anita Monteith attempts to untangle the rules for how self-employed claimants will move from tax… Read more »
EBTs: not to everyone’s taste
David Heaton considers the Rangers case and other decisions on employee benefit trusts, and the… Read more »
RTI deadlines, penalties and interest
Peter Bickley explains the rules and what happens if you miss the deadlines. Source: Tax… Read more »
Safeguards against late filing penalties
Robin Williamson considers the penalty rules and how their effects can be mitigated. Source: Tax… Read more »