Graham Elliott (City & Cambridge Consultancy) comments on the recent furore surrounding the zero-rate relief given to duty-free shops.
Pensions tax expert John Hayward comments on the latest proposals on pensions tax relief.
An Upper Tribunal decision brings some long awaited legal certainty to what is meant by a ‘transfer of a going concern’ (TOGC) for VAT purposes, writes Peter Mason.
Sometimes the tribunal will adopt an impressionistic approach to interpreting the legislation, writes Stefano Mariani.
The changes to the taxation of dividends proposed in the Budget seem to be worthy of rather more attention than they have received, writes Peter Vaines.
Malcolm Finney asks whether time is running out for non-doms following the Summer Budget.