TAX POLICY ADMINISTRATION

Cathya Djanogly

Input tax on deposits

Cathya Djanogly

Input tax recovery in the absence of invoices

Cathya Djanogly

The reduced rate for energy-saving materials

Cathya Djanogly

Challenging the non-application of an extra-statutory concession

Nigel Doran

Rhiannon Kinghall Were

Rhiannon Kinghall Were and Nigel Doran (Macfarlanes) review the consultation proposals which are intended to reduce administrative burdens.

The Office of Tax Simplification (OTS) has published its report on possible changes to simplify the taxation of savings and investment income.

HMRC has published the following:

Paul Morton

Well-intentioned reliefs and features combine to produce a very complex experience for those starting and growing a business, writes Paul Morton (The Office of Tax Simplification).

Mike Lane

Mike Lane (Slaughter and May) examines a recent First-tier Tribunal decision which appears to contain key errors on some fundamental points of tax law.

HMRC has published a report on the second wave of its annual survey of mid-size businesses (those with a turnover of £10m or more and/or more than 20 employees).

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