04 October 2018
In an ever-changing tax landscape, some may think that the goal posts move frequently. Despite all these changes taxpayers and businesses adapt and apply the current taxation rates in each year. But what about retrospective taxation, and can this ever be justified?
03 October 2018
There’s a world of difference between a headline-grabbing announcement and a workable piece of tax law. We look at the issues which have to be addressed if the proposal is to stand any chance of working.
30 August 2018
A report this week from one of the UK's largest property consultancies suggests creating a two-tier VAT system for online and physical retailers in order to halt the decline of the UK high street. But just how feasible would this be?
29 March 2018
The question of BBC pay, and more generally the role of personal service companies remains a controversial topic. After the widely reported IR35 case involving BBC presenter Christa Ackroyd, attention moved to the House of Commons where a number of BBC presenters gave evidence before the Digital Culture Media and Sport select committee.
02 November 2017
Andrew Hubbard, tax consultant at RSM, comments on the outcome of the Supreme Court judgment regarding Littlewoods claim for the repayment of compound rather than simple interest by HMRC,
31 October 2017
Tax relief schemes for investors in entrepreneurial and SME businesses are working as intended and should not be curtailed, RSM has warned.
26 October 2017
The central public narrative about tax over recent years is that there is massive tax leakage due to the aggressive avoidance activities by multinational companies, and if only that could be stopped the country would be in much better economic health.
29 September 2017
The new draft legislation sets out precisely what information sole trader and partnership businesses will have to keep digitally and which will form the basis of their quarterly returns to HMRC. Businesses can now at least start to consider whether their current record-keeping system will be compatible with MTD and, if not, what changes have to be made.
01 September 2017
Tax will never be simple but as a country we seem unable to bridge the gap between tax policy development and successful implementation. Three recent examples underline the point, but surely there is a better way?