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Costs and access to justice before the Tribunals
The Costs Review Group has recommended changes to ‘costs-shifting’ rules in the Tribunals in order to improve access to justice.…1 Feb 2012
Reed and salary sacrifice arrangements
The recent decision from the First-tier Tribunal case of Reed Employment plc (and other Reed Group companies) v HMRC has…1 Feb 2012
Will the Patent Box pay?
Why and how the proposed UK Patent Box differs from rival regimes. The UK’s proposed Patent Box legislation puts it on…26 Jan 2012
DTR on intangible assets
Has HMRC changed its practice in relation to double tax relief on trading income from intangible assets? Double tax relief can…26 Jan 2012
VAT rates for e-books
The UK is refusing to allow a reduced VAT rate for e-books while other EU states are changing their law.…26 Jan 2012
US Form 8938
Does your client have a new US tax obligation? The Internal Revenue Service has recently released Form 8938 and instructions, requiring…26 Jan 2012
Tax treaties and the GAAR
The treaty override in the illustrative GAAR would undermine the UK’s respect for international law. A more thoughtful approach to…19 Jan 2012
EU Treaty tax planning for HNWIs
How will HMRC react to the EC’s formal request that the UK amends anti-avoidance legislation? On 6 December, it was quietly…19 Jan 2012
VAT on payment collection services
AXA attempts to confront the CJEU on the VAT issue In HMRC v Axa UK plc, a company which collected fees…19 Jan 2012
Lessons from Bibby
Ensuring deeds are properly delivered Deeds are a common type of contract. They are perhaps most important for tax practitioners who…19 Jan 2012
Practitioners’ predictions for 2012
Predictions for 2012 from Andrew Hodge, Gary Heynes and Nick Foster-Taylor. Paul Aplin commends HMRC on its collaborative working to help improve service delivery. Francesca Lagerberg with some wishful thinking for 2012.12 Jan 2012
The government's vision for a simpler and more transparent personal tax system
Looking back over the past 12 months in taxation, I am struck not only by how busy a year it…15 Dec 2011
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