Tax Adviser Articles 2012
This section contains technical articles that have been published in the CIOT's monthly journal 'Tax Adviser'.
- ATT Editorial October 2012 Tax Adviser article, October 2012. Editorial Written by Vice-President, Natalie Miller. 10 October 2012
- Tax Legislation - Complex legislation - time to simplify? Tax Adviser article, October 2012. Chris Sanger, Head of Tax Policy at Ernst & Young LLP, asks whether the current process of making tax legislation leads inevitably to over-complication. What are the qualities of good tax legislation? 10 October 2012
- Employment Income - Lost in Translation Tax Adviser article, September 2012. Keith Gordon, Barrister, Chartered Accountant and Tax Adviser at Atlas Chambers, looks at a case which compares the meaning of 'emoluments' with the meaning of 'earnings'. 10 September 2012
- Exam Results September 2012 Tax Adviser article, September 2012. Advanced Diploma in International Tax (ADIT) results and prizes. 10 September 2012
- Real Time Information - End in sight? Tax Adviser article, September 2012. Philip Paur, Director of Deloitte's Tax Policy Group, and Eira Smith, Senior Manager at Deloitte's Global Employer Services, set out the current position on how PAYE and NIC will operate on payments to internationally mobile employees under real time information. 10 September 2012
- Book Reviews September 2012 Tax Adviser article, September 2012. Book reviews 10 September 2012
- GAAR - Something must be done... Tax Adviser article, September 2012. John Barnett, Partner at Burges Salmon LLP, asks whether the UK GAAR proposals offer the right solution. 10 September 2012
- Tax Disputes - Breaking the deadlock Tac Adviser Article, September 2012. Andrew Gotch, Principal at TaxFellowship, and Hui Ling McCarthy, Barrister at Gray's Inn Tax Chambers, discuss HMRC's pilot for resolving SME tax disputes by ADR. 10 September 2012
- HICBC - High income child benefit charge: are you ready? Tina Riches, Director, Technical at the CIOT, looks at the impact of the new high income child benefit charge on couples who receive child benefit. 10 September 2012
- Technical Newsdesk September 2012 Tax Adviser article, September 2012. Technical Newsdesk 10 September 2012
- International Taxes - Intangible borders Tax Adviser article, September 2012. Sally Jones, Director of the Tax Policy Group at Deloitte, explains what companies can expect when moving intellectual property across borders. 10 September 2012
- Briefings September 2012 Tax Adviser article, September 2012. Briefings 10 September 2012
- Inside Track - Morality and Ethics in taxation Tax Adviser article, August 2012. Bill Dodwell, Head of the Tax Policy Group at Deloitte, comments on the recent furore over tax avoidance schemes. 10 September 2012
- Editor in Chief's Welcome and President's Page September 2012 Tax Adviser article, September 2012. Rebecca Benneyworth, Editor of Tax Adviser, welcomes us back and Patrick Stevens, President of the CIOT, on the CTA as an internationally attractive qualification. 10 September 2012
- Higher apprenticeships in tax take off Tax Adviser article, September 2012. Cassandra MacDonald, Head of Accounting and Tax Apprenticeships at Kaplan Finance, explains the benefits of the long-awaited higher apprenticeships qualification. 10 September 2012
- ATT Editorial September 2012 Tax Adviser article, September 2012. Editorial Written by Vice-President, Natalie Miller. 10 September 2012
- Statutory Residence Test - Round we go again Tax Adviser article, August 2012. David Hughes, Tax Partner at Hazlems Fenton LLP, looks at the consultation for the final version of the statutory residence test. 10 August 2012
- Tax Compliance - Employment Taxes: a multinational issue Tax Adviser article, August 2012. Graham Farquhar, Tax Partner in the Employment Tax Team at Ernst & Young, and Jon Braid, Senior Manager at Ernst & Young, examine the challenges posed to a multinational company. 10 August 2012
- Inheritance Tax - It's a knockdown Tax Adviser article, August 2012. Keith Gordon, Barrister, Chartered Accountant and Tax Adviser at Atlas Chambers, considers a challenge to HMRC's view on the meaning of agricultural property for the purposes of inheritance tax. 10 August 2012
- Inside Track - Capped reliefs Tax Adviser article, August 2012. Bill Dodwell, Head of the Tax Policy Group at Deloitte, looks at the latest Government proposals for caps on tax reliefs. 10 August 2012
