The CIOT Diploma in Tax Technology: issues with digital compliance
HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations i...
HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations i...
The Office of Tax Simplification published its review of simplification (see bit.ly/3AIpTwW) on 18 July – just...
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and wh...
One of the traditional means of apparently simplifying the tax system has always been to lift thresholds. ...
There has been a significant amount of coverage in accountancy and contractor press and forums recently on man...
Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of...
The UK General Anti Abuse Rule (GAAR) was introduced in April 2013 (and applies to arrangements entered into o...
One of the best series of events – at least in my view(!) – is the History of Tax events run by the Worshipful...
HMRC introduced updated guidance on crypto assets on 2 February 2022, looking at the world of decentralised fi...
In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case ...