The new Scottish income tax rates and bands introduce a number of anomalies – the most prevalent of which concerns the pensions tax relief mechanism, writes Justine Riccomini (ICAS).
Could the DUP’s VAT win break-up the UK’s VAT union? asks Richard Asquith (Avalara).
The government has introduced the making tax digital for VAT legislation. But this is apparently without taking heed of the concerns of professional bodies, advisers or impacted businesses and before lessons can be learned from the pilot programme, writes David Wilson (RSM).
The European Commission launches infraction proceedings over the UK’s VAT treatment of commodity derivatives, write Jeremy Cape & Frankie Beetham (Squire Patton Boggs).
A glimpse of the future? asks Miles Dean (Milestone International Tax Partners).
From Jaffa Cakes to chocolate Nesquik, writes Waqar Shah (Mishcon de Reya).
HMRC has published revised CIR guidance, including confirmation of how certain documents are to be filed, write Rob Norris & Richard Rudman (KPMG).
Which consultations can we expect when? asks Abigail McGregor (Lexis®PSL Tax).