Tax Adviser Articles 2012
This section contains technical articles that have been published in the CIOT's monthly journal 'Tax Adviser'.
- Deferred Remuneration - The benefits of an effective deferral Tax Adviser article, May 2012. Mark Groom, Tax Partner, Global Employer Services Group at Deloitte LLP, looks at what can be gained by deferring income. 10 May 2012
- Tax Disputes - ADR Tax Adviser article, May 2012. Heather Self, accredited mediator and Director in the Tax Department at McGrigors LLP, examines HMRC's Alternative Dispute Resolution process. 10 May 2012
- Editor in Chief's Welcome and President's Page May 2012 Tax Adviser article, May 2012. Rebecca Benneyworth, Editor of Tax Advisor on tax and politics and Anthony Thomas, President of CIOT writes his end of term report. 10 May 2012
- Book Reviews May 2012 Tax Adviser article, May 2012. Book reviews 10 May 2012
- Branches Conference Warwick Tax Adviser article, May 2012. Richard Brunton, Chair of Scotland Branch and Tax Adviser at HBJ Gateley, Edinburgh, summarises a recent conference at which representatives of the UK Branches met up with senior members from HMRC. 10 May 2012
- CIOT Spring Conference Tax Adviser article, May 2012. Chris Williams, Senior Manager/Director at Mazars LLP and taXwords limited reports on this year's CIOT spring conference held in Cambridge. 10 May 2012
- Capital Allowances - Pub talk Tax Adviser article, May 2012. Ian Mackie, Senior Managing Director at FTI Consulting, explains the decision of the Upper Tribunal in JD Wetherspoon. 10 May 2012
- Budget 2012 Tax Adviser articles, May 2012. Following the recent Budget, the CIOT highlights some key responses. 10 May 2012
- Company Cars - Hobson's choice Tax Adviser article, May 2012. The future for the company car driver by Rebecca Benneyworth, freelance lecturer and author. 10 May 2012
- Briefings May 2012 Tax Adviser article, May 2012. Briefings 10 May 2012
- Reimbursement - Bearing the burden of incorrect tax Tax Adviser article, May 2012. Michael Ripley, Barrister at 11 New Square, looks at the decision in Danfoss allowing redress to unlawful taxation. 10 May 2012
- ATT Editorial May 2012 Tax Adviser article, May 2012. Editorial Written by Yvette Nunn, Vice-President of the ATT. 10 May 2012
- Inside Tracks - UK taxes Tax Adviser article, May 2012. Bill Dodwell, Head of the Tax Policy Group at Deloitte, takes a look at taxing online trading. 10 May 2012
- Non-residents - Welcome investment Tax Adviser article, May 2012. Mark Smithson, Senior Tax Manager at Grant Thornton LLP, explains the main areas of, and changes to, UK tax rules facing non-resident investors. 10 May 2012
- International Joint Conference 2012 Tax Adviser article, May 2012. Chris Reece reports from this year's international indirect taxes conference, held jointly by the Institute of Indirect Taxation and the CIOT. 10 May 2012
- Expenses - Crime and punishment Tax Adviser article, May 2012. Keith Gordon, Barrister, Chartered Accountant and Tax Adviser at Atlas Chambers, considers whether a tax deduction is available in respect of expenditure incurred in the defence against criminal proceedings. 10 May 2012
- Technical Newsdesk May 2012 Tax Adviser article, May 2012. Technical Newsdeck 10 May 2012
- Chinese taxation - VAT reform in China: The pilot has taken flight Tax Adviser article, April 2012. Sarah Chin, Partner in the Indirect Taxes team, and Alex Thompson, Manager of the International Taxes team, both at Deloitte, summarise the main changes following the launch of the VAT pilot programme in Shanghai on 1 January 2011, and consider its impact in the first step in China's widely anticipated overhaul of its indirect taxes. 10 April 2012
- Inside Track - Budget 2012 Tax Adviser article, April 2012. Bill Dodwell, Head of the Tax Policy Group at Deloitte, gives us an early reaction to this year's Budget announcements. 10 April 2012
- Editor in Chief's Welcome and President's Page April 2012 Tax Adviser article, April 2012. Rebecca Benneyworth, Editor of Tax Adviser, on the Budget and Anthony Thomas, President of CIOT, discusses the CTA brand. 10 April 2012