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Policy and Technical
>
Tax Adviser Articles
>
2001 Tax Adviser Articles
Reconstructions: playing safe on value shifting
21
December
2001
Employment Taxes – where are we going?
21
December
2001
Wake-up call to taxpayers about transfer pricing enquiries
21
December
2001
A risky business
21
December
2001
'Money Laundering - it doesn't affect me, does it?'
21
December
2001
The Human Rights Act 1998 – what relevance to tax?
21
December
2001
Application, security and simplification …
15
December
2001
Agent filing – your questions answered
14
December
2001
The taxable profits of creativity – a new balancing act
14
December
2001
DTR article 4
14
December
2001
What price BPR and APR simplification
14
December
2001
Teachers’ tax expense claims
14
December
2001
Trick or treat
23
November
2001
A farewell to FOREX?
23
November
2001
DTR article 3
23
November
2001
Radical reform of tax tribunals
23
November
2001
Misdemeanours could be unfairly treated
23
November
2001
Companies and cars from April 2002
23
November
2001
The powers that be
23
November
2001
There's nothing as constant as change.
23
November
2001
Institute's Budget representations 2002
23
November
2001
The new tax credits - the long walk to integration
23
November
2001
Class 2 National Insurance
14
November
2001
Large Business Taxation
22
October
2001
TaxHelp for older people
22
October
2001
Judicial review in the age of human rights
22
October
2001
Dependent subsidiaries
22
October
2001
Success, revolution or ripple?
22
October
2001
DTR Article 2
22
October
2001
Significant UK – US treaty agreed
22
October
2001
Corporation Tax - should the schedular system be abolished?
22
October
2001
Radical VAT proposal for smaller firms
22
October
2001
Through the Looking Glass
22
October
2001
VAT and retail promotions
22
October
2001
Ryan's little nest egg
22
October
2001
The death of IHT?
22
October
2001
Effect of ECHR on penalties considered
17
October
2001
The good, the bad and the complex
16
October
2001
VAT on Directors' Services
5
October
2001
Invoicing in respect of VAT
5
October
2001
Why EMI is good for business
22
September
2001
Lessons for Europe?
22
September
2001
DTR - Article 1
22
September
2001
And the guidance of wise men
22
September
2001
Tax Avoidance discussed
22
September
2001
Tax relief for remediation of contaminated land
22
September
2001
Nonsensical estate planning problems
22
September
2001
Hong Kong's IR35
23
August
2001
Proceeds of crime – II
23
August
2001
Practical Implications of Hoechst/Metallgesellschaft
23
August
2001
The right to know
23
August
2001
Representations to the OECD
23
August
2001
Quick wins for tax simplification
23
August
2001
Customs’ new initiative for urban regeneration
23
August
2001
Customs duties in a nutshell
23
August
2001
A campaign against discrimination
23
August
2001
A&D Goddard: a case too far?
23
August
2001
Tax software
21
August
2001
Non-discriminatory money laundering
16
August
2001
Consumers' Association research: tax software
27
July
2001
Working on practical problems
23
July
2001
Westmoreland: one step forward, two steps back?
23
July
2001
New ways of taxation in Europe
23
July
2001
Tax avoidance
23
July
2001
Salvaging your securities
23
July
2001
Customs bank on the Halifax
23
July
2001
Information and ill-gotten gains
23
July
2001
Compensation receipts in trades, professions and vocations
23
July
2001
Tax appeals consultation document
3
July
2001
Individuals claiming non-UK domicile
3
July
2001
Recovering the costs
23
June
2001
A tale of four registrations
23
June
2001
Giving credit where it's due?
23
June
2001
The new Capital Allowances Act
23
June
2001
VAT and fraus legis doctrine
23
June
2001
Institute comments on the March 2001 Budget
23
June
2001
Abuse of power
23
June
2001
Counting the supplies – a thorny problem
23
June
2001
Ministerial statement on economics and the GAAR
29
May
2001
Ministerial statement on tax and benefit reforms
29
May
2001
Ministerial statement on DTR rules
29
May
2001
Ministerial statement on excise duties
29
May
2001
Withholding tax on interest and royalty payments
29
May
2001
Extension of business asset taper relief
29
May
2001
FA 2000 - correspondence with the Inland Revenue
25
May
2001
Stamp duty reform
25
May
2001
A&M trusts – the 25 year rule and hold-over relief
23
May
2001
Valuation of intellectual property
23
May
2001
Limits to professional privilege
23
May
2001
European constraints on UK VAT policy
23
May
2001
Budgets, finance acts and things - the German way
23
May
2001
Review of small business taxation
23
May
2001
Inland Revenue enquiries 2: Transfer pricing enquiries
25
April
2001
Inland Revenue enquiries 1: Accountants’ working papers
25
April
2001
Judicial review in the tax field - Jeremy Woolf
24
April
2001
Appeals from the general and special commissioners
23
April
2001
Budget lesson for big business
23
April
2001
The rising cost of using temps
23
April
2001
Budget for the common man - or woman?
23
April
2001
CG34
23
April
2001
Case analysis
23
April
2001
Sales of assets - or trading?
23
April
2001
On a personal level
23
April
2001
More cash, more complexity
23
April
2001
Transfer pricing: does size matter?
23
April
2001
VAT changes
23
April
2001
Advocacy for the tax adviser
12
April
2001
Pre-Budget Report 2000
10
April
2001
Children’s tax credit
31
March
2001
Foreign exchange
31
March
2001
A section 703 revival?
31
March
2001
Retiring to France : Three aspects
31
March
2001
The future for offshore financial centres (OFCs)
31
March
2001
To LLP or not to LLP: that is the question
31
March
2001
Inheritance tax – the Irish Angle
31
March
2001
Case analysis: Westmoreland - Ramsay reconstructed
31
March
2001
The new construction industry scheme
31
March
2001
EC Law and UK Corporation Tax - Nowhere to run
28
February
2001
Problems with claims affecting two tax years
28
February
2001
Protecting the assets of older people
28
February
2001
Tax reform for older people
28
February
2001
VAT and non-monetary consideration
28
February
2001
Village Hall or Similar?
28
February
2001
Foreign ownership of UK property – pitfalls and planning
31
January
2001
Controlled Foreign Companies
31
January
2001
Deceased Estates: the onerous FA 1999 obligation for personal re
31
January
2001
2001 Index
31
January
2001
Section 110 Insolvency Act Reconstructions
31
January
2001
Regulation 109 or otherwise: it’s payback time…
31
January
2001
Recent Cases
31
January
2001
The Pre-Budget Report: VAT and property
31
January
2001
FRS 10 and the taxation of goodwill and intangible assets
31
January
2001
Pre-budget report - the Institute's reaction
23
January
2001
Deceased Estates: the onerous FA 1999 obligation for personal re
1
January
2001