Columnists

Tax / Dodwell: digitising tax system removes control from taxpayers

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

Tax / Does Lorraine Kelly's IR35 case set a precedent?

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

Tax / Nunn: high earning taxpayers trapped in a ‘K’ code drama

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

Tax / VAT updates: April 2019

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

Tax / Etherington: what's driving decline in use of tax paying trusts

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

Tax / Perfect VAT storm is coming, that’s a certainty post-Brexit

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

Tax / Blundell: fixing the international tax system

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

Tax / Nunn: HMRC caves on copy and paste for MTD year one

HMRC’s decision to allow companies a soft landing without penalties for Making Tax Digital for VAT is welcome but there is still much confusion about the software requirements for companies, says Yvette Nunn CTA, owner partner at Berkeley Associates

Tax / Editor’s comment: growth at Top 75 Firms defies expectations

The leading accounting firms in the UK have reported record revenues of £15.75bn with average profits up 5%, in this year's Accountancy Daily Top 75 Accounting Firms Survey, despite a year of harsh criticism of the profession, audit failures and the shadow of Brexit. Sara White analyses the state of the market

Tax / Nunn: avoid falling foul of the taxman over property sales

The ever daunting volume of tax code leaves taxpayers confused and liable to be caught out by ever more arcane tax rules. Yvette Nunn CTA, founder of Berkeley Associates, gives a candid view of some of the more complex tax traps from compliance with non residential CGT to the risks of falling foul of the annual allowance when saving for a pension 

Tax / Dodwell: digital economy makes global tax reform difficult

Reforming international taxation to keep up to date with the digital economy is proving harder than first thought when the G20 asked the OECD to review the rules. Bill Dodwell LLB, LLM, CTA (Fellow), ACA, tax director of the Office of Tax Simplification (OTS) explains

Tax / Scottish income tax catches out higher rate taxpayers

Pension saving may soften triple whammy for higher rate Scottish taxpayers with salary sacrifice reducing tax liability while higher pension contributions can offset higher rate child benefit clawback, explains Kay Ingram, director of public policy at LEBC Group     

Tax / Dodwell: final countdown to Making Tax Digital for VAT

With the mandatory deadline to digitally report VAT under HMRC’s Making Tax Digital racing down upon us, Bill Dodwell, senior policy adviser at OTS, says this will not mean an immediate end to spreadsheet reporting as HMRC has accepted that some VAT calculations are just too complicated to comply immediately and more work needs to be done

Tax / Reforming wealth tax will raise revenue

An ageing population and rising public service costs are putting a strain on the Treasury’s coffers. Torsten Bell and Adam Corlett of the Resolution Foundation argue that the Chancellor could generate £7bn a year by 2022-23 with adjustments to five wealth taxes and subsidies

Tax / VAT updates: January 2019

Graham Elliott CTA (Fellow), director at City and Cambridge Consultancy, examines a selection of VAT cases from VAT and hire purchase on secondary sale of cars in VW Financial Services, input VAT evidence in XipVit and retail vouchers under scrutiny
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