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2013

  • Finance Bill amendment Tax Adviser article, May 2013. Bill Dodwell, Leader of Deloitte's Tax Policy Group, asks whether it is possible to devise a new, simpler tax system. 10 May 2013
  • Home-to-work travel - Doctor at large Keith Gordon of Atlas Chambers considers a case concerning the deductibility of a doctor's travel costs. 10 May 2013
  • Welcome from the editor - Chris Mattos Tax Adviser article, May 2013. 10 May 2013
  • Finance Bill 2013: how it responded to consultation Tax Adviser article, May 2013. Will Silsby, Technical Officer ATT, Joanne Walker, Technical Officer LITRG, and Sacha Dalton, Technical Officer CIOT report on some 'wins' for CIOT, ATT and LITRG reflected in the Finance Bill 2013. 10 May 2013
  • CIOT Spring Conference 2013 - Joys of spring Rebecca Cave of Taxwriter Ltd rounds up the main topics covered in this year's conference, which took place in Cambridge. 10 May 2013
  • Discretionary Trusts - Coming of age Tax Adviser article, May 2013. Tanya Hiscock, Senior Accounting Technician at Thomas Eggar LLP, explains how trusts with no income entitlement can enable distributions charges to income tax. 10 May 2013
  • EU sexy tax policy Tax Adviser article, May 2013. Louise Harvey, Senior Managing Director, Hans Hack, Senior Vice President, and Luc Cade, Consultant, all at FTI Consulting, review the latest developments in EU tax policy debates. 10 May 2013
  • International Tax - Valentine's day VAT Tax Adviser article, May 2013. Maric Glaser, Technical Officer at the CIOT, reports back from the International Indirect Tax Conference. 10 May 2013
  • Rule of law and tax - Equal treatment and selective enforcement Tax Adviser article, May 2013. LITRG Chairman Anthony Thomas explores how the principles evolved by Lord Bingham should apply in the field of taxation. 10 May 2013
  • Technical Newsdesk May 2013 Tax Adviser article, May 2013. Technical Newsdesk. 10 May 2013
  • VAT - Re-examine - VAT treatment of public bodies Tax Adviser article, May 2013. Maric Glaser, Technical Officer at the CIOT, Mike Arnold, CTA, and Ian Harris, VAT & Taxation Advice Officer, Leicester City Council, report that the European Commission is examining the VAT system and that a key issue is the VAT treatment of public bodies. 10 May 2013
  • President's page Tax Adviser article, May 2013. Patrick Stevens writes a farewell, as this is his last edition as President. 10 May 2013
  • Isle of Man Disclosure Facility - A new opportunity Tax Adviser article, May 2013. Richard Sowler, Head of Chambers of the Tax Chambers of Richard Sowler TD, takes an initial look at details currently available on the Isle of Man Disclosure Facility. 10 May 2013
  • Obituary: Desmond Airey CTA (Fellow), FCA, FCCA Tax Adviser article, May 2013. In remembrance of Desmond Airey, 1 June 1926 - 8 February 2013. 10 May 2013
  • Poor payroll governance - a global headache Tax Adviser article, May 2013. John Lewis, Partner, and Amelia Corfield, Manager, both at Deloitte, highlight the importance of governance and risk management when dealing with clients that operate employment taxes in different jurisdictions. 10 May 2013
  • Briefings May 2013 Tax Adviser article, May 2013. Briefings. 10 May 2013
  • Book reviews Tax Adviser article, May 2013. Book reviews. 10 May 2013
  • ATT Welcome - May 2013 Tax Adviser article May 2013. Natalie Miller, Deputy President ATT, welcomes readers. 10 May 2013
  • Appeal Process - How fair can the FTT be? Alexander Goldsmith, commercial lawyer, sets out the issues and questions whether the recent negative treatment of Oxfam in the Upper Tribunal is justifiable. 10 May 2013
  • Technical Newsdesk April 2013 Tax Adviser article, April 2013. Technical Newsdesk. 10 April 2013
  • Finance Bill 2013 draft clauses: responses by ATT, CIOT and LITRG Tax Adviser article, April 2013. Will Silsby, Joanne Walker and Matthew Brown summarise the responses by the ATT, CIOT and LITRG to the draft Finance Bill 2013 clauses. 10 April 2013
  • Inside Track: Budget 2013 Tax Adviser article, April 2013. Bill Dodwell, Leader of Deloitte's Tax Policy Group, highlights the main points from this year's Budget. 10 April 2013
  • Finance Bill 2013: High value residential property Tax Adviser article, April 2013. Kate Willis, Technical Officer at the CIOT, considers the draft Finance Bill clauses which introduce a new regime 10 April 2013
  • Briefings April 2013 Tax Adviser article, April 2013, Briefings. 10 April 2013
  • HMRC - Debt Management: A day in the life of a tax collector: the view from Debt Management & Banking Tax Adviser article, April 2013. John Martin, Debt Management & Banking Collector at HMRC, shares his experiences of a typical working day in the Debt Management Team. 10 April 2013
  • Swiss-UK Deal: Swiss Rubik Tax Adviser article, April 2013. Craig Thomson, Senior Tax Manager at Deloitte Switzerland and Maarten van der Hoeven, Manager in the Financial Services Tax team at Deloitte, look at the implications of the new Swiss-UK tax cooperation agreement. 10 April 2013
  • Taxation Disciplinary Board - Findings and orders of the Disciplinary Tribunal Tax Adviser, April 2013. 10 April 2013
  • Vehicle road fuel expenses... getting VAT treatment right Tax Adviser article, April 2014. Neil Warren, Independent VAT Consultant and Speaker at Warren Accounting Services Ltd, answers questions on VAT and road fuel expenses posed by the accountant of an imaginary construction business. 10 April 2013
  • Patent Box - Time to find a patent attorney? Tax Adviser article, April 2013. Nick Braddon, chartered UK patent attorney at Barker Brettell LLP, and Peter Jelfs, tax manager at Mazars MMP, explain the role of patent attorneys, suggesting the imminent patent box regime that may forge a closer relationship with tax advisers in securing benefits for their clients. 10 April 2013
  • Pensions: Lump sum commutation of small pensions Tax Adviser article, April 2013. Larry Darby of the Low Incomes Tax Reform Group, gives a LITRGant's practical guide on a complex area of pensions taxation. 10 April 2013
  • People - John Whiting: the tax all-rounder Tax Adviser article, April 2013. Technical Newsdesk. Former CIOT and ATT Tax Policy Director John Whiting discusses his roles at HMRC. 10 April 2013
  • Low-Income Savers: LITRG report on non-taxpayers with savings Tax Adviser article, April 2013. Kelly Sizer, Technical Officer at the Low Incomes Tax Reform Group (LITRG), outlines LITRG's report on non-taxpayers and registering for gross savings interest. 10 April 2013
  • EU Regulation - The AIFM party and the unavoidable guest Tax Adviser article, April 2013. Martin Hollywood and Axelle Ferey, both of Ernst & Young Luxembourg, explain the implications of the EU Directive affecting alternative investment fund managers. 10 April 2013
  • Construction Industry Scheme - Much ado about something Tax Adviser article, April 2013. Keith Gordon, Barrister, Chartered Accountant and Tax Adviser looks at a case concerning the withdrawal of a company's gross payment status under the construction industry scheme. 10 April 2013
  • Legal Professional Privilege - Pru and privilege Keith Gordon, Barrister, Chartered Accountant and Tax Adviser, considers the Supreme Court's decision on the scope of legal professional privilege in R (Prudential plc) v Special Commissioner of Income Tax [2013] UKSC 1. 10 March 2013
  • The VAT Expert Group - A voice for stakeholders Tax Adviser article, March 2013. Tarlochan Lall, Barrister at Monkton Chambers and Chartered Tax Adviser, explains the CIOT's involvement with the VEG and the issues facing the group. 10 March 2013
  • The Hundred Group Survey - Total tax contribution Neville Howlett, External Relations Director, UK Tax Pratice at PwC and Janet Kerr, Total Tax Contribution team at PwC analyse tax borne and collected in the UK by the Hundred Group of companies over the last eight years. 10 March 2013
  • Implementing FATCA Maarten van der Hoeven, a member of Deloitte's FATCA team, has been advising a large multinational institution on implementing FATCA since July 2011 and has been involved with many of its challanges. Here, he updates us on progress. 10 March 2013
  • Inside Track - International Tax Reform Tax Adviser Article, March 2013. Bill Dodwell, Leader of Deloitte's Tax Policy Group and Chairman of the CIOT Technical Committee, looks at this complex area which is ripe for reform. 10 March 2013
  • Capital Allowances - AIA - arithmetical intricacies allowance? Tax Adviser article, March 2013. Will Silsby, Technical Officer at the ATT, considers some of the ramifications of the tenfold increase in the annual investment allowance. 10 March 2013
  • Technical Newsdesk March 2013 Tax Adviser article, March 2013. Technical Newsdesk. 10 March 2013
  • Briefings March 2013 Tax Adviser article, March 2013, Briefings. 10 March 2013
  • Disciplinary Reports - New Powers: Interim Orders Tax Adviser article, March 2013. Information on the Taxation Disciplinary Board's new powers - interim orders. 10 March 2013
  • December 2013 Council Meeting - Stuart Mckinnon: valedictory speech Tax Adviser article, March 2013. Stuart McKinnon, outgoing ATT President, reflects on the past 15 months. 10 March 2013
  • Statutory Residence - Going to a better place Tax Adviser article, March 2013. Daniel Crowther, Tax Director of the Private Client Advisory Team at KPMG, and Steve Wade, Tax Director of International Executive Services at KPMG, explain the process of the statutory residence tast from conception to death, concluding that not dying would be best. 10 March 2013
  • Cash Accounting - Are you (your clients and prospective clients) ready? Tax Adviser article, March 2013. Bill Telford, Director at Telford Financial Training, starts a series looking at clients likely to adopt cash accounting and what tax practitioners need to do 10 March 2013
  • CIOT Vice-President's Page March 2013 The CIOT's Vice-President, Anne Fairpo, discusses income tax for smaller businesses. 10 March 2013
  • ATT President's Page Tax Adviser article, March 2013. ATT President Yvette Nunn discusses the Budget 2013. 10 March 2013
  • HMRC's Debt Management and Banking team Tax Adviser article, March 2013. John Whiting, Tax Policy Director at CIOT, and Maureen Hendry, Technical Officer for Working Together at CIOT, and the CIOT/ATT Technical team have been learning about HMRC's Debt Management and Banking operation. 10 March 2013
  • Editor in Chief's Welcome March 2013 Tax Adviser article, March 2013. Rebecca Benneyworth, Editor of Tax Adviser, discusses RTI and says goodbye. 10 March 2013
  • IHT Migration Schemes - Home loans - an update Tax Adviser articles, March 2013. Emma Chamberlain, Barrister CTA at Pump Court Tax Chambers and a Fellow of the CIOT, provides an update on the current position with regard to some commonly used IHT mitigation schemes. 10 March 2013
  • HMRC Compliance - A fresh approach Tax Adviser article, March 2013. Mark Morton, Head of Tax at Mercia Group Ltd, expresses concern at the latest incarnation of the business records checks process. 10 March 2013
  • Book reviews Tax Adviser page, March 2013. The CIOT and ATT thank publishers for donating copies of books to the Tony Arnold Library in exchange for reviews. 10 March 2013
  • VAT - Self-storage box of tricks Tax Adviser article, February 2013. Neil Warren, Independent VAT Consultant and Speaker at Warren Accounting Services Ltd, considers practical solutions when the new legislation on storing goods could create an unexpected VAT charge. 10 February 2013
  • Statutory Residence Test - Opportunity Missed Tax Adviser article, February 2013. Simon McKie, Chairman of McKie & Co (Advisory Services) LLP, gives an in-depth assessment of the final draft legislation. 10 February 2013
  • Basis of Appeal - The unbelievable truth Tax Adviser article, February 2013. Keith M Gordon, Barrister, Chartered Accountant and Tax Adviser, considers the Upper Tribunal's decision in Okolo v HMRC [2012] UKUT 416 (TCC). 10 February 2013
  • Professional Standards - Anti-money laundering Tax Adviser article, February 2013. Technical Newsdesk. Charlotte Ali, Professional Standards Officer at the CIOT, sets out a couple of FAQs on how to verify clients you do not meet. 10 February 2013
  • Limit on income tax reliefs Tax Adviser article, February 2013. Technical Newsdesk. Tina Riches, Technical Director at the CIOT, comments on the HMRC/HMT consultation and draft legislation 10 February 2013
  • EU Law - Small steps forward Tax Adviser article, February 2013. Technical Newsdesk. Sacha Dalton, Technical Officer at the CIOT, asks whether the FB13 proposed changes will satisfy the Court of Justice of the European Union. 10 February 2013
  • Inside Track - Privilege? Tax Adviser article, February 2013. Bill Dodwell, Leader of Deloitte's Tax Policy Group and Chair of the CIOT Technical Committee, examines the ruling of the Supreme Court in Prudential and comments on the issue of tax privilege. 10 February 2013
  • Share Buy-Back Schemes - The Nuttall Review Tax Adviser article, February 2013. Laurence Lumb, Partner at Field Fisher Waterhouse LLP, looks at the Government's attempt to encourage employee ownership by simplifying share buy-backs. 10 February 2013
  • John Andrews: a life of achievement Tax Adviser article, February 2013. In January 2013 John Andrews OBE became only the third recipient of the CIOT Council Award in recognition of his tireless work for taxpayers on low incomes and his wider service to the Institute and the tax profession. He talks to Santhie Goundar about his exemplary life. 10 February 2013
  • Tax Agent Strategy update from the CIOT Tax Adviser article, February 2013. Patrick Stevens, President of the CIOT, discusses the progress made on HMRC's Tax Agent Strategy. 10 February 2013
  • Tax Agent Strategy - a new beginning Tax Adviser article, February 2013. Theresa Middleton, HMRC Director of Business Customer and Strategy, discusses the proposals for a new relationship with tax agents which are planned under the Tax Agent Strategy. 10 February 2013
  • Obituary: Michael Reveres Tax Adviser article, February 2013. Michael Reveres Obituary: 22 March 1939 - 24 December 2012 10 February 2013
  • ATT President's inaugural statement Feb 2013 Tax Adviser article, February 2013. New ATT President Yvette Nunn delivers her inaugural statement at the Council meeting of 13 December 2012. 10 February 2013
  • Briefings February 2013 Tax adviser article, February 2013. Briefings 10 February 2013
  • Technical Newsdesk Feb 2013 Tax Adviser article, February 2013. Technical Newsdesk. 10 February 2013
  • ATT Editorial February 2013 Tax Adviser article, February 2013. Editorial written by Vice-President, Natalie Miller. 10 February 2013
  • Editor in Chief's Welcome and President's Page Feb 2013 Tax Adviser article, February 2013. Rebecca Benneyworth, Editor of Tax Adviser, discusses the Finance Bill 2013 and Patrick Stevens, President of the CIOT, on examinations. 10 February 2013
  • International Taxes - Owning a home in France Tax Adviser article, January 2013. Joanna Reintjes, Chartered Tax Adviser at Expert Compatable, explains what the key options are for accounting for furnished rental income in France and gives practical tips for tax choices. 10 January 2013
  • Briefings Jan 2013 Tax Adviser article, January 2013. Briefings. 10 January 2013
  • Trust Taxation - Reform of trusts Robin Williamson, Technical Director of LITRG, looks at HMRC's consultation on trusts set up to protect vulnerable and disabled beneficiaries. 10 January 2013
  • Transfer Pricing - End of arm's-length? Tax Adviser article, January 2013. Martin Zetter, Head of Transfer Pricing and Senior Economist at Macfarlanes LLP, examines the proposals to revise the OECD Guidelines on intangibles and comparability. 10 January 2013
  • NIC Reclaims - Total People - round three Tax Adviser article, January 2013. Dave Jennings, Senior Manager in Tax Investigations at Grant Thornton UK LLP, comments on the Court of Appeal decision in the Total People NIC reclaim case. 10 January 2013
  • VAT & SDLT - HMRC U-turns on TOGC Tax Adviser article, January 2013. Lorraine Parkin, Partner of UK Head of Indirect Tax at Grant Thornton, and Mike Dalton, Director at Grant Thornton, review the implications of HMRC's recent change in policy on TOGC. 10 January 2013
  • Travel Expenses - Umbrella Schemes Tax Adviser article, January 2013. Robin Williamson, Technical Director of LITRG and Kelly Sizer, Technical Officer at LITRG, consider the risks faced by the low-income worker. 10 January 2013
  • Disciplinary Reports January 2013 Tax Adviser article, January 2013. Tax Disciplinary Reports. 10 January 2013
  • Inside Track - Autumn Statement Tax Adviser article, January 2013. Bill Dodwell, Head of the Tax Policy Group at Deloitte, summarises the Chancellor's Autumn Statement. 10 January 2013
  • Editor in Chief's Welcome and President's Page Jan 2013 Tax Adviser article, January 2013. Rebecca Benneyworth, Editor of Tax Adviser, discusses the rule of law and Patrick Stevens, President of the CIOT, on the tax system. 10 January 2013
  • ATT Editorial January 2013 Tax Adviser article, January 2013. Editorial written by Vice-President, Natalie Miller. 10 January 2013
  • Residence and Domicile - An update - almost there Tax Adviser article, January 2013. Peter Ashby, Consultant and Chartered Tax Adviser, reviews the main areas to be resolved ahead of final legislation. 10 January 2013
  • Residential Property Taxation - Calm after the storm Tax Adviser article, January 2013. Xavier Nicholas, Solicitor at Forsters LLP, examines the draft legislation released on 11 December 2012. 10 January 2013
  • PAYE Penalties - I'm late, I'm late... Tax Adviser article, January 2013. Keith Gordon, Barrister, Chartered Accountant and Tax Adviser at Atlas Chambers, considers a case in which a company sought to reallocate its PAYE payments so as to reduce the penalty charged for late payments. 10 January 2013
  • Private Practice - Taking the plunge Tax Adviser article, January 2013. Rebecca Benneyworth, Editor of Tax Adviser, looks at some of the things to consider when starting your own private practice. 10 January 2013
  • Technical Newsdesk Jan 2013 Tax Adviser article, January 2013. Technical Newsdesk. 10 January 2013
  • Book Reviews Jan 2013 Tax Adviser article, January 2013. Book reviews. 10 January 2013
  • Tax and Growth - Supply and demand Tax Adviser article, January 2013. Andrew Sentance, Senior Economic Adviser at PwC, explains how tax systems can support economic growth. 10 January 2013
  • Client Service - RTI for real Tax Adviser article, January 2013. David Heaton, Partner in the Employer Consulting Group at Baker Tilly, looks at the resource implications of RTI for those providing payroll bureaux and support service to a range of clients. 10 January 2013
 
 
©2013 The Chartered Institute of Taxation
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