Comment & Analysis



No sacrifice at all
MIKE TRUMAN tells the story of a failed attempt to claim a travel expenses dispensation for temporary employees
1 Feb 2012

Pictures at an exhibition
RAY CHIDELL takes a fresh look at the meaning of plant, saying artwork in offices should qualify for allowances
1 Feb 2012

Simpler options
LIZ HUNTER explores the possible outcomes of the Office of Tax Simplification's review of share schemes
1 Feb 2012

Agreeing to disagree
MARK MCLAUGHLIN considers the tax implications of disputes regarding partnership profit allocations and their resolution
1 Feb 2012

Be careful what you wish for
Do we want a general anti-avoidance rule? DAVID KIRK thinks not
25 Jan 2012

Twin-track terminus
The uncertainty about bona vacantia and claiming ESC C16 treatment when a company is struck off will soon be over, says MIKE TRUMAN
25 Jan 2012

Hammer to crack a nut?
DEAN WOOTTEN examines recent tribunal decisions concerning in-year PAYE penalties
25 Jan 2012

A good cause
Don’t rely on faith and hope: NICOLA MANCLARK looks at the tax rules for charities
25 Jan 2012

Other side of the coin
JOHN WATSON suggests simpler tax legislation might dispense with the need for a general anti-avoidance rule
18 Jan 2012

High street structures
NEIL WARREN considers VAT implications of changes in the use of commercial property that could affect retailers and property landlords in coming years
18 Jan 2012

Getting better?
FRANCESCA LAGERBERG considers the first annual independent review of the Tax Professionals Forum
18 Jan 2012

The flat answer
ALLISON PLAGER reports on a roundtable discussion of ways to simplify tax for micro-business
18 Jan 2012
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