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Policy and Technical
>
Tax Adviser Articles
>
2005 Tax Adviser Articles
Depreciation in stock - why it matters so much
15
December
2005
The tax gap works both ways
15
December
2005
Tales from the tribunals
15
December
2005
VAT: increasing compensatory interest?
15
December
2005
How HMRC could reduce tax enquiries
15
December
2005
The merger - the final straw?
15
December
2005
Technical Committee Newsdesk December 2005
15
December
2005
The reform of the tax tribunals - now or never
15
December
2005
Intangible fixed assets and F(No2)A 2005
15
December
2005
The Tax Law Rewrite Project
15
December
2005
Whither tax credits?
15
December
2005
Why we need a tax law commission
15
December
2005
New construction industry scheme
15
November
2005
The death of the Hansard approach
15
November
2005
More HMRC enabling
15
November
2005
Flat tax - the profession's Armageddon?
15
November
2005
Farm deductions
15
November
2005
Pensions simplification - and the administrative implications
15
November
2005
Can an individual trade in shares?
15
November
2005
Setting better targets for HMRC
15
November
2005
Around the world but for 80 days
15
November
2005
SDLT: partnerships and trusts
11
November
2005
Technical Committee Newsdesk November 2005
11
November
2005
Employment-related securities - the latest anti-avoidance rules
16
October
2005
A new agricultural subsidy regime
16
October
2005
Research findings on UK SA internet filing
16
October
2005
Minor and technical vices
16
October
2005
Cross border group relief
16
October
2005
Reducing the admin burdens on small businesses
16
October
2005
The Societas Europaea
16
October
2005
A change of climate in the tax world?
16
October
2005
Technical Committee newsdesk
21
September
2005
The Stamp Taxes Practitioner Group
21
September
2005
With a view to a loss of tax relief
21
September
2005
Tax credits - new streamlined procedures
21
September
2005
Appeals before the General Commissioners
21
September
2005
A dispensation in time saves nine!
21
September
2005
Transfer pricing for colluding investors
21
September
2005
Transfer pricing after FA 2004
21
September
2005
Tax avoidance - where are we now?
21
September
2005
Two sides of the same coin
31
August
2005
VAT'll do nicely
31
August
2005
A group mentality
31
August
2005
Venture capital reliefs
31
August
2005
Technical Committee Newsdesk August 2005
15
August
2005
Penalties on technicalities
15
August
2005
VAT: A contextual approach (Part 3)
15
August
2005
VAT on landlord inducement to tenants
15
August
2005
A deeming too far
15
August
2005
Computers, bicycles and transfer of ownership
15
August
2005
International social security
15
August
2005
NICs - an essential guide
15
August
2005
Tax credits: Protective claims
1
August
2005
POA income tax - further developments
15
July
2005
VAT and share issues: at last some sense
15
July
2005
Formula one tractors
15
July
2005
Research and development credits
15
July
2005
CFE Opinion statement: B2C services
15
July
2005
Changes in main residence relief
15
July
2005
Small companies, the self-employed and the tax system
15
July
2005
Confédération Fiscale Européenne
15
July
2005
Mission from Mars: deductible depreciation
15
July
2005
Owning property: partnerships or unit trusts?
15
July
2005
National Provident Institution
21
June
2005
Deduction of tax from interest
21
June
2005
VAT abuse
21
June
2005
Arctic Systems: desperately seeking bounty
21
June
2005
Always remember 6 July
21
June
2005
Tax effective will planning
21
June
2005
IAS and financial instruments: what is to be done?
21
June
2005
Share plan reporting – there are no options
21
June
2005
Merger of Inland Revenue and Customs & Excise
21
June
2005
Half time for trusts
18
May
2005
Tax compliance: a costly pain for global businesses
18
May
2005
VAT and medical services
18
May
2005
VAT recovery on mileage incompatible with EU law
18
May
2005
Back to the future
18
May
2005
Compensation for early contract terminations
18
May
2005
Payroll year end
18
May
2005
‘Inflexible’ working arrangements
18
May
2005
Corporation Tax Reform: Technical Committee Newsdesk May 2005
18
May
2005
Practicalities of new tax credits
22
April
2005
Handling a transfer-pricing enquiry successfully
22
April
2005
Confiscation orders – rules and developments
22
April
2005
A fair cop? Not this one
22
April
2005
Working Together updated
22
April
2005
Partnerships and Gift Aid
22
April
2005
Foot and mouth
20
April
2005
Teachers Schedule E expenses: the story continues
18
April
2005
IAS - what's it all about? (Part 2)
15
April
2005
ITTOIA 2005 - the new income tax code
15
April
2005
Sheltering investments from inheritance tax
15
April
2005
Better regulation - when easements become burdens
15
April
2005
VAT: a contextual approach (Part 2)
15
April
2005
Undesirable associates: small companies' relief
15
April
2005
Employment status: who do you think you are?
15
April
2005
West v Trennery: the flip-flop flips back
15
April
2005
Technical Committee Newsdesk April 2005
15
April
2005
Pull your SOX up!
7
April
2005
Technical Committee Newsdesk March 2005: Tax credits and NICs
7
April
2005
Prospective retrospection
7
April
2005
IAS - what's it all about? Part 1
7
April
2005
Agassi v Robinson
7
April
2005
Fokus Bank ASA v the Norwegian State
7
April
2005
Government for the people ...
17
February
2005
BMBF: Is there more in the pipeline?
17
February
2005
Does European VAT law need a GAAR?
16
February
2005
Termination packages: a satisfactory ending?
16
February
2005
Policing the tax system
16
February
2005
Technical Committee Newsdesk February 2005
16
February
2005
The cost of being in the van ...
16
February
2005
Tax credits - a miscellany
16
February
2005
Help reduce VAT registration delays
16
February
2005
Defective IHT advice: the great escape
16
February
2005
Childcare, vouchers and all that
10
February
2005
2005 Index
31
January
2005
What is a dwelling? A VAT conundrum
14
January
2005
Tax credits for foreign parent companies
14
January
2005
Ramsay revisited
14
January
2005
The Manninen decision
14
January
2005
Technical Committee Newsdesk: Settlement provisions and Tullett and Tokyo decision
14
January
2005
Legal professional privilege and tax avoidance disclosure
14
January
2005
Share valuation issues
14
January
2005
Employee relocation
14
January
2005
Arctic Systems: scrutiny of the bounty
12
January
2005