Tax / Ingram: what the Budget means for pension savers

Kay Ingram, director of public policy at LEBC, discusses the pensions aspects of the Autumn Budget, including an increase to the lifetime allowance and the introduction of collective defined contributions pensions

Tax / Dodwell: bilateral agreements curb use of treaty shopping

Bill Dodwell, senior policy adviser at the Office of Tax Simplification (OTS) unpicks one of the rules in the OECD’s Base Erosion and Profit Shifting (BEPS) project which limits the use of treaty shopping through the use of bilateral agreements

Tax / Nunn: clarification needed on electric mileage rates for company cars

Businesses can now pay a mileage rate for work-related journeys in a electric car. Yvette Nunn CTA discusses the uncertainty this will create for business owners when it comes time to file their end-of-year expenses

Tax / Collins: DAC 6 and cross-border arrangements

Jason Collins, partner at Pinsent Masons, examines the implications of DAC 6, the EU’s new mandatory disclosure rules for reinforcing cross-border tax transparency

Tax / Nunn: Making Tax Digital will not resolve taxpayer errors

The increasingly complicated tax rules mean that even the simplest tax return is likely to run into non-compliance issues with the chance of punitive HMRC penalties for failure to file correctly. Yvette Nunn CTA, founder of Berkeley Associates, speaks from experience

Tax / Dodwell: private sector IR35 rules only create suspicion

Bill Dodwell LLB CTA, senior policy adviser at the Office of Tax Simplification (OTS), discusses attempts to reform private sector IR35 rules and what needs to be changed so that employees are identified seperately to the self-employed

Tax / Dodwell: historic approach to tax fails to recognise reality

Bill Dodwell LLB CTA, senior policy adviser at OTS, considers how the history of PAYE will impact engagers and online platforms following the release of two HMRC consultations

Tax / Nunn: confusion around HMRC guidance on Making Tax Digital for VAT

HMRC is giving out mixed messages about compliance with Making Tax Digital for VAT, warns Yvette Nunn, director of Berkeley Associates, after spotting a mistake in guidance released by HMRC in July

Tax / Denning: Amazon headlines fail to account for full contribution to UK economy

A low corporation tax bill does not tell the whole story about Amazon's approach to tax compliance. Chris Denning, head of corporation tax at MHA MacIntyre Hudson argues that there are wider issues at play and job creation, employment taxes and employer NICs

Tax / Nunn: tax reliefs frozen in time are all but meaningless

Yvette Nunn, director of Berkeley Associates, discusses the downsides of frozen tax reliefs and how they become meaningless years later when their value drops to a low point

Tax / Dodwell: withholding tax ruling on funds critical post-Brexit

Bill Dodwell, senior policy adviser at the Office of Tax Simplification (OTS), considers the importance of the recent ECJ ruling on Undertakings for Collective Investment in Transferable Securities (UCITS) funds for withholding tax

Tax / Hopkinson: FTSE 100 faces increasing tax litigation over transfer pricing

The risk of tax litigation is rising for the FTSE 100 as companies increasingly face challenges from HMRC over complex transfer pricing arrangements. Raichel Hopkinson, head of practical law dispute resolution at Thomson Reuters Legal considers how to mitigate the tax risk 

Insight / Dodwell named as member of the GAAR advisory panel

Bill Dodwell, former head of tax policy at Deloitte and regular contributor to Accountancy magazine, has been confirmed as a member of the General Anti-Abuse Rule (GAAR) advisory panel while also taking up a role as a part-time senior policy adviser at the Office of Tax Simplification (OTS)

Tax / Dodwell: JP Whitter loses CIS appeal at Supreme court

Bill Dodwell CTA (Fellow), former partner and head of tax policy at Deloitte, considers the implications of JP Whitter's construction industry sub-contractor scheme (CIS) appeal loss at the Supreme Court

Tax / Nunn: ISA spaghetti creates potential minefield for savers

Yvette Nunn, director of Berkeley Associates, warns that advisers need to tread carefully when giving advice on ISAs as they grow increasingly complex, each having their own set of terms which need to be understood