Tax Adviser Articles 2012
This section contains technical articles that have been published in the CIOT's monthly journal 'Tax Adviser'.
- Pension Contributions - As easy as ABC? Tax Adviser article, December 2012. Chris Coulston, Tax Director of Financial Services at Deloitte LLP, discusses the use of asset-backed pension contributions as an alternative to cash contributions. 10 December 2012
- ATT Editorial December 2012 Tax Adviser article, December 2012. Editorial written by Vice-President, Natalie Miller. 10 December 2012
- Inside Track - Global Tax? Tax Adviser article, December 2012. Bill Dodwell, Head of the Tax Policy Group at Deloitte, considers whether the current debate over the taxation of multinational companies could be solved by a global tax system. 10 December 2012
- Briefings December 2012 Tax Adviser article, December 2012. Briefings 10 December 2012
- Technical Newsdesk December 2012 Tax Adviser article, December 2012. Technical Newdesk 10 December 2012
- Penalties - Hiccup Hok Ltd P35 Case Keith Gordon, Barrister, Chartered Accountant and Tax Adviser at Atlas Chambers, considers the Upper Tribunal's review of Judge Jones' decision in the P35 case, Hok Ltd. 10 December 2012
- Universal Credit - Welfare reform and small businesses Tax Adviser article, December 2012. Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, explains how the new universal credit, and its changes, will impact those starting out in business. 10 December 2012
- VAT Cases - VAT was the year that was... Tax Adviser article, December 2012. Neil Warren, Independent VAT Consultant and Speaker for Warren Accounting Services Ltd, considers a range of practical VAT cases heard by the tribunals during 2012, another busy year in the courts. 10 December 2012
- Editor in Chief's Welcome and President's Page December 2012 Tax Adviser article, December 2012. Rebecca Benneyworth, Editor of Tax Adviser, discusses the Autumn Statement, and Patrick Stevens, President of the CIOT, on tax avoidance and Tax Agent Strategy. 10 December 2012
- ESC A19 - Is it reasonable? Tax Adviser article, December 2012. Graham Sherburn, Chief Executive of Tax Volunteers (Tax Help for Older People), looks in detail at current HMRC practice regarding the application of ESC A19. 10 December 2012
- VAT - Economic activity Tax Adviser article, December 2012. Ian Harris, VAT & Taxation Advice Officer for Leicester City Council, provides an in-depth analysis of the PDSA decision. 10 December 2012
- Professional Tax Bodies - Interview with Stephen Coleclough Tax Adviser article, November 2012. Santhie Goundar meets Stephen Coleclough, President of the Confederation Fiscale Europeenne (CFE), and finds out how and why tax adviser should get involved. 10 November 2012
- Tax Credits - Mind the Gap! Tax Adviser article, November 2012. Rebecca Benneyworth, Editor of Tax Adviser and Freelance lecturer and author, looks at the debt implications of the recent tax credit changes. 10 November 2012
- Editor in Chief's Welcome and President's Page November 2012 Tax Adviser Article, November 2012. Rebecca Benneyworth, Editor of Tax Adviser, is nostalgic and Patick Stevens, President of the CIOT, on the annual Presidential Reception. 10 November 2012
- Party Conferences - Spinning in the rain Tax Adviser Article, November 2012. George Crozier, External Relations Manager at the CIOT, took a notepad, and an umbrella, to this year's party conferences. 10 November 2012
- Inside Track - True and fair? Tax Adviser article, November 2012. Bill Dodwell, Head of the Tax Policy Group at Deloitte, asks whether company taxes from multinationals can be collected fairly in light of recent headlines. 10 November 2012
- Conference Report - Beam me up Scottie Tax Adviser article, November 2012. Chris Reece reports on the 2012 Indirect Taxes Conference held on 11 September at the Royal Garden Hotel, London. 10 November 2012
- Employment Rights - The In-betweeners Tax Adviser article, November 2012. Keith Gordon, Barrister, Chartered Accountant and Tax Adviser at Atlas Chambers, considers a case which looks at the employment law rights of a worker who is not an employee and the fine line that separates both. 10 November 2012
- Non-Domiciled Clients - New rules for non-doms Tax Adviser article, November 2012. Mark Smithson, Senior Tax Manager at Grant Thornton LLP, explains the main areas of, and change to, UK tax rules faced by UK non-doms. 10 November 2012
- Late Filing - 2010/11 tax returns - new rules bite! Tax Adviser article, November 2012. Caroline Miskin, Operations Director at TaxAid, reports on TaxAid's experience on withdrawing returns and penalty appeals. 10 November 2012
