Displaying 10 of 105 results
Why The Beatles' legacy lives on… in tax
Andrew Hubbard

30 January 2019

While at one time it may have been socially acceptable to be seen to be diddling the taxman, paying high rates of tax is now seen as a badge of honour with the top taxpayers being feted for their contributions to the Exchequer.

Can retrospective taxation ever be justified?
Andrew Hubbard

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?

Could an increase in stamp duty for non-UK residents work in practice?
Andrew Hubbard

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.

Different VAT rates for online and physical retailers
Andrew Hubbard

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?

The BBC and personal service companies
Andrew Hubbard

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.

Supreme Court judgment on Littlewoods VAT refund will be huge relief to UK government
Andrew Hubbard

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,

Curbing tax relief schemes for SME investors would be a mistake warns RSM
Andrew Hubbard

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.

New tax gap figures – but where’s the greatest tax leak?
Andrew Hubbard

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.

Finally some detail on Making Tax Digital requirements for businesses
Andrew Hubbard

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.

Why is it so hard to successfully implement tax policy?
Andrew Hubbard

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?