Mike Down’s presentation to London Tax Club in March, reported by Jane Moore. Source: Tax… Read more »
Posts Categorized: Uncategorised
The Statutory Residence Test
Lynnette Bober explains some practical aspects of how HMRC applies the SRT. Source: Tax News
Share and share alike
Lindsey Wicks looks at the rules on taxing non-monetary consideration and the impact of the… Read more »
Tax devolution where to next?
Frank Haskew considers the progress of devolution of taxes within the UK and the part… Read more »
Playing by the rules
Graham Boar considers the criticism of HMRC’s approach in a number of recent tribunal and… Read more »
Strictly NIC
David Heaton steers a path through the changes in this year’s National Insurance Contributions Act… Read more »
Learning curve
Sarah Ghaffari revisits the income tax computation in the light of recent changes to savings… Read more »
History and purpose of VAT
Peter Allen, technical manager in the Tax Faculty, reflects on the history and purpose of… Read more »
A Modern Charter
Why is it more important than ever to recognise taxpayer rights and responsibilities? Ian Hayes… Read more »
The latest changes to entrepreneurs’ relief
Legislation in Finance Bill 2016 is intended to correct the problems caused by Finance Act… Read more »