taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue

Comment & Analysis

Tax returns and tax awards.

Ensuring that corporation tax claims and elections are made promptly can enhance client relationships.

Simplifying the tax and National Insurance treatment of termination payments may hold complications for employers and employees who firmly believe in the right to exemption.

Comments from accountancy practices

Link to Finance Bill 2016 documentation and Autumn Statement notes and comments from accountancy practices.

Statements and standards.

The income tax and capital gains tax charges that may arise on slice of the action schemes and overage.

How proposed changes to the patent box regime will affect SMEs and some practical considerations if a company wishes to register a patent.

The implications of HMRC’s digital strategy for tax practitioners.

The Finance Bill subject to final debate in the House of Commons before third reading. 

How pre-UK residence offshore income and gains of a non-domiciled individual can remain outside of the UK tax net.

Summary of the recent European Union tax rulings on the state aid rules. 

Show
12
Results
back to top icon