Comment & Analysis

Nothing new in the world.

The planning opportunities and pitfalls for non-domiciles arising from the recent consultation document.

The tax rate applicable to authorised investment funds in light of the increasingly low rates of corporation tax.

The unduly harsh VAT default surcharge is one to watch out for.

A look at basis periods.

The worldwide disclosure facility and its associated clearance process.

Has HMRC thought through the problems that MTD will present small and micro-businesses and their advisers? 

MTD: why the rush?

We need to know why

Research on mid-size companies’ experience of dealing with HMRC.

An overview of rollover relief.