As tax on company cars escalates, Yvette Nunn asks whether there will be a revival of interest in the benefit when the government removes company car tax from lower emission vehicles in 2020

Bill Dodwell CTA (Fellow), head of the Office of Tax Simplification, examines the complexities of reforming council tax where the regressive nature of the tax bands does not reflect property valuations

Calls to remove the need for businesses to complete two tax returns in their first year, put forward by the Office of Tax Simplification, could be implemented overnight. Yvette Nunn, director of Berkeley Associates, sets out a simple change to Companies House’s default position

Relying on software exclusively for Making Tax Digital for VAT is fraught with potential problems, with any errors in calculation likely to create problems for taxpayers who do not know the complexities of tax law. Yvette Nunn, director of Berkeley Associates recommends a spreadsheet backup to avoid penalties down the line

The personal allowance costs the government £195bn a year in tax relief, while inheritance tax exemptions amount to £17bn a year, just some of the numerous reliefs adding to the complexity of the tax system but necessary to determine tax liability. Bill Dodwell, head of the Office for Tax Simplification (OTS), analyses the annual costs to the Exchequer

In this month’s VAT roundup of significant cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, considers the judgments on the timing of a tax point in Budimex, non-owners’ import obligations, and when prescription drugs can, and cannot, be zero rated following Pearl Chemist decision

Yvette Nunn CTA, director of Berkeley Associates, welcomes a sensible decision in the recent Farrell VAT surcharge case, but fears the tribunal system will not cope unless HMRC ditches automatic penalties when Making Tax Digital for VAT is in full force

In this month’s VAT roundup of significant cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, considers the judgments in Praesto at the Court of Appeal and the CJEU judgment in Mydibel in respect of the capital goods scheme

In the face of tax digitisation, HMRC may be removing control over tax contributions from individuals to the state. Bill Dodwell, head of tax policy at the Office of Tax Simplification (OTS) argues that a review of the design of the tax system is overdue

In a series of contradictory IR35 case decisions, some celebrity taxpayers have come out on top as tax tribunals have ruled against HMRC over the use of personal service companies. Aidan Grant, associate, and Peter Daniel, partner at Collyer Bristow LLP, consider the latest Kelly judgment and whether the current rules need clarification

Yvette Nunn, director of Berkeley Associates, unpicks the complexity of tax coding for high earners, the dreaded ‘K’ code and the problem when HMRC’s automation leaves little room for flexibility when things go wrong, without a payroll manager to intervene

In this month’s roundup of significant VAT cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, analyses Partial Exemption Attribution in N Brown Group plc, bonded warehouses and single market triangulation in Ampleaward and zero rating appeal rejected for J & B Hopkins

With the number of tax paying trusts in serious decline, has Britain just fallen out of love with trusts or are complex tax rules and related risks driving behaviour, asks Chris Etherington CTA, private client partner at RSM

Ongoing Brexit negotiations continue to generate uncertainty, but what is clear is that UK businesses are heading towards a perfect VAT storm when Making Tax Digital and Brexit VAT changes collide, warns Ian Carpenter, partner and head of indirect tax at RSM

The current global corporate tax system has its flaws, but where will the proposed changes to tackle profit shifting by multinationals leave SMEs, asks Nick Blundell, partner and head of corporate tax at RSM