John Cullinane, Tax Partner, Deloitte, takes a 'spiritual' look at the 'tax gap'
Clive Cutbill and David Goepel of the Charities Group of Withers LLP review the current law and practice relating to charities' exposure to tax under Taxes Act 1988, s 776
Continuing our series of basic informative articles, Hartley Foster, Head of Tax Litigation, DLA LLP, looks at the concepts of 'Possession' and 'Power'
Alan Dolton describes the discussion of the Finance Bill by the Committee of the Whole House and the first two sittings of Standing Committee B
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, describes the first day of debate on the Finance Bill
John Endacott, Tax Partner, Winter Rule, asks if the self-employed have been ejected from the contributory National Insurance system
Jon Meeten, Director, and Gary Deans, Partner, of KPMG consider recent tax developments with regard to researchers who acquire shares in university spin-out companies
Mark Whitehouse, McGrigors, looks at some of the differences between income tax and National Insurance, both in terms of the scope of the charges and the procedures that apply to each
John Jeffrey-Cook, Clerk Emeritus of the Worshipful Company of Tax Advisers, reviews highlights of the past 200 years
Andrew Flint takes a sideways look at the month's tax news