Displaying 1-10 of 15 results
Exclusive
VAT: the Christmas chocolate conundrum
- Article
- 01 Dec 2023
Ed Saltmarsh examines whether Christmas confectionery should be subject to VAT.
Exclusive
The substantial shareholding exemption and degrouping charges
- Article
- 03 Nov 2023
Peter Rayney examines the vexatious ‘M Group Holdings’ degrouping gains case and considers how companies could avoid the pitfalls.
Exclusive
What’s wrong with the UK tax system and how can it be fixed?
- Article
- 03 Nov 2023
Dan Neidle, founder of Tax Policy Associates, takes a deep dive into the worst features of the UK tax system as he delivers the Tax Faculty’s Hardman Lecture on 22 November.
Exclusive
Would removing the VAT exemption for private schools make VAT simpler?
- Article
- 01 Sep 2023
Peter Hughes examines the Labour party’s plans to abolish the VAT exemption for private schools.
Exclusive
Understanding the statutory clearance process
- Article
- 03 Aug 2023
Nick Wright summarises the key case law that is relevant to understand whether HMRC will provide statutory clearance for a transaction.
VAT at 50: what does the future hold?
- Article
- 30 Jun 2023
Filmed at the recent Tax Faculty conference, our video looks at the issues of simplicity, sustainability and technology from the key speeches and the views of the future from those in the know.
Exclusive
Taxing top incomes: design issues and challenges beyond politics
- Article
- 04 May 2023
The recent biennial Institute for Fiscal Studies conference brought together delegates from academia, government and practice to discuss the taxation of top incomes. Mei Lim Cooper looks at some of the cross-cutting themes that emerged.
Exclusive
The lowdown on buying property in Italy
- Article
- 04 May 2023
Buying a house in Italy is a dream come true for many, but if you do not know the property tax rules you could be faced with some unpleasant surprises. Andrea Matera explains what you need to know.
Exclusive
VAT: 50 years young
- Article
- 04 May 2023
Stephen Dale reflects on how the past 50 years informs the future for the UK VAT system – the topic of ICAEW Tax Faculty’s conference on 22 May.
Exclusive
The Windsor Framework - what does it mean in practice?
- Article
- 29 Mar 2023
On 27 February 2023, the EU and UK came to an agreement on how to ease the restrictions imposed by the Northern Ireland Protocol (NIP). This agreement is to be known as the Windsor Framework. Ruth Corkin summarises the proposals.
Displaying 1-10 of 15 results