Displaying 1-10 of 46 results
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A look back at tax in 2023
- Article
- 01 Dec 2023
Frank Haskew, ICAEW’s Head of Taxation Strategy, reflects on a busy 2023 and looks forward to the year ahead.
Exclusive
International developments: professional standards in tax and administering VAT
- Article
- 01 Dec 2023
Nick Parker reports on developments shared at a two-day conference in Helsinki, hosted by CFE Tax Advisers Europe.
Exclusive
Tax advantages and pitfalls of an earn-out
- Article
- 01 Dec 2023
James Moore describes the use of an earn-out in M&A transactions and highlights the risk of reclassification as earnings.
Exclusive
VAT: the Christmas chocolate conundrum
- Article
- 01 Dec 2023
Ed Saltmarsh examines whether Christmas confectionery should be subject to VAT.
Exclusive
Hardman Lecture takes aim at UK’s biggest tax failings
- Article
- 29 Nov 2023
Campaigner Dan Neidle rounds on key features of the tax system that are bad for productivity, inefficient – and inhumane.
Exclusive
Tax technology: developments in AI and real time administration
- Article
- 03 Nov 2023
Paul Aplin reports from a two-day conference in Helsinki, hosted by CFE Tax Advisers Europe.
Exclusive
How does tax in the UK compare to other countries?
- Article
- 03 Nov 2023
Tax policy will remain in the headlines in the run-up to the next general election. But how does the UK compare internationally on tax and what might the political parties learn from looking to their international counterparts?
Exclusive
The substantial shareholding exemption and degrouping charges
- Article
- 03 Nov 2023
Peter Rayney examines the vexatious ‘M Group Holdings’ degrouping gains case and considers how companies could avoid the pitfalls.
Exclusive
What’s wrong with the UK tax system and how can it be fixed?
- Article
- 03 Nov 2023
Dan Neidle, founder of Tax Policy Associates, takes a deep dive into the worst features of the UK tax system as he delivers the Tax Faculty’s Hardman Lecture on 22 November.
Exclusive
Home loan schemes under the spotlight
- Article
- 29 Sep 2023
Andrew Cockman reviews the recent Elborne First-tier Tribunal decision and considers the practical impacts the case may have for practitioners with clients who still have home loan schemes in place.
Displaying 1-10 of 46 results