Published work

Work in progress includes articles for AccountingWEB and Tolley’s Company Secretary’s Review.

Published work:

November 2014

Taxation

[Universal credit]

AccountingWEB

Tax debt recovery powers watered down

HMRC must keep track of tax reliefs, says NAO

Low-paid workers ‘trapped’ in tax relief schemes

Tax campaigners court small businesses

IR35 survey underlines uncertainty

HMRC is too slow to tackle avoidance, say MPs

BEPS: G20 leaders mark ‘significant progress’

OTS seeks views on employment status issues

Labour vows to penalise tax abuse

HMRC flags IR35 deadline

UK bows to pressure over patent box

HMRC urged to clear schemes backlog

Corporation tax is a bad tax to devolve, MPs told

LITRG denounces universal credit proposals

Child trust funds and junior ISAs: consultation

Tax Faculty calls for ‘real simplification’

Luxembourg leak reignites corporate tax debate

HMRC steps up scrutiny of largest businesses

HMRC and tax advisers flag avoidance risk

OECD consults on PE status and transfer pricing

MPs invite comments on pensions tax measures

ACCA: Tax offence penalises ‘simple ignorance’

Tax summaries trigger transparency debate

ICAS urges step by step approach to devolution

October 2014

AccountingWEB

Hodge warns against ‘two-faced’ tax policy

OECD hails ‘game changer’ deal on evasion

Cameron calls for ‘real debate’ on Welsh taxes

Scottish tax rates will add complexity, MPs told

Tax bodies seek clarity on DOTAS proposals

Earnings for universal credit: consultation

HMRC withdraws ‘little used’ IR35 business tests

Scotland: MPs launch devolution inquiry

IBAs decision could support loss relief claims

Incorporation survey flags non-tax incentives

Gauke: Class 2 NIC measure is a step forward

Employer Bulletin: RTI penalties and IR35

High net worth unit increases tax take

Accelerated payment notices reach £250m

MPs to debate Taxation of Pensions Bill

Scotland: ICAS urges caution on tax devolution

MPs and tax experts discuss NIC measures

Barrister jailed for £274,000 tax fraud

SSE wins ‘breakthrough’ fair tax award

ISAs and peer-to-peer loans: consultation

Tax gap figures increase pressure on HMRC

Tax debts: HMRC denies sidestepping the courts

Ireland retains focus on tax competition

Treasury sets date for draft Finance Bill

MPs ask HMRC to justify taxpayer confidentiality

Major parties oppose corporation tax devolution

VAT Briefs: Floor space, snowballs and groups

Travel and subsistence review extended

OTS urges CT reform in competitiveness review

Scotland confirms demise of ‘outdated’ SDLT

Community sports clubs: Draft regulations

HMRC apologises for P800 errors

CBI: Clegg’s CGT plans send a bad signal

Tax reconciliation errors affect ‘thousands’

Coding out tax debts: regulations

HMRC hails VAT ruling against university

PwC chairman: Tax advice has moral dimension

Government launches employment rights review

Cable: No future for Britain as a tax haven

Tax avoidance schemes: draft regulations

HMRC to withdraw testimonials concession

EY boss defies Osborne’s tax challenge

Apple and Ireland defend tax rulings

Cameron pledges £50k higher rate tax threshold

September 2014

Taxation

Changing horses: Key features of the incorporation and disincorporation reliefs in TCGA 1992

AccountingWEB

Former ATT president ordered to repay £1.6m

Pensions tax cut is a boost for IHT planners

Osborne signals digital business tax crackdown

Abolish IR35 business tests, says focus group

Bookkeeper in PAYE fraud jailed for 15 months

Regulations update: Income tax, NMW and VAT

VAT and restructuring costs: HMRC guidance

Tax evasion is rife, accountant warns

VAT: Small businesses face MOSS dilemma

Miliband pledges £2.5bn tax package for NHS

HMRC launches VAT taskforces in Midlands

HMRC dismisses PCS tax gap estimate

Treasury claims lead in tax transparency drive

CIOT flags UK ‘tax competition’ challenge

Scotland votes No: PM seeks ‘fair’ settlement

BEPS: UK patent box under scrutiny

Expenses reform: LITRG urges caution

Medical treatment exemption: Draft regulations

OECD presents ‘building blocks’ for tax reform

PM: No vote will trigger ‘real change’

Treasury defends ‘necessary’ tax reliefs

OECD to present first BEPS ‘deliverables’

National Insurance Contributions Bill: Comments invited

Lib Dems ‘push for early Budget’

FTSE 350 group wins Fair Tax Mark

HMRC unmoved by child benefit charge complaints

Osborne sets date for autumn statement

New non-executive directors appointed to HMRC

HMRC defends plan for direct recovery of tax credits overpayments

CIOT welcomes passing of Revenue Scotland and Tax Powers Bill

HMRC cuts advisory fuel rates for diesel cars

August 2014

AccountingWEB

Finance Act 2014: Follower notices and accelerated payments

Consultation update: Expenses, CGT and tax evasion

Government suppliers self-certify tax compliance

New offence could criminalise taxpayer error, experts warn

Finance Act 2014: Tax reliefs, partnerships and VAT

Simon’s Weekly Tax Intelligence News in brief, 14 August
Agent Update 43
Remittance basis–concession withdrawn
Corporate debt and derivatives contracts–draft regulations
Pension flexibility–draft legislation
Tax transparency–OECD ratings

Taxation
The moving process. An update on migration of the HMRC website to gov.uk.

AccountingWEB
Finance Act 2014: Corporation tax and CGT

Simon’s Weekly Tax Intelligence News in brief, 7 August
Consultations
VAT–self-storage facilities
Tax avoidance scheme–Ramsay principle
Capital allowances–leasing of ships
Tax Journal–special report on BEPS
CGT and non-residents–outcome of consultation
VAT–online filing
Tax simplification–employment status and tax penalties
Tax simplification–employee benefits and expenses
Tax simplification–partnerships
Jersey pledges support on abusive tax schemes
Direct recovery of debts–CIOT calls for judicial oversight
Direct recovery of debts–City solicitors’ response

July 2014

Simon’s Weekly Tax Intelligence News in brief, 31 July
VAT input tax–service provided to financial institutions
Import VAT–penalties
Losses–freedom of establishment
Pensions–new tax framework and guidance guarantee
Pension schemes–lifetime allowance
Pension schemes–assessments
Follower notices and accelerated payments–guidance
Contractor loan schemes–settlement opportunity
Tax avoidance schemes involving transfer of corporate profits–updated guidance
Interest rate hedging products–redress payments
Tax information and impact notes
Venture capital trusts
Video games tax relief
Offshore funds
Stamp duty reserve tax
Automatic exchange of information–global standard
Tax treaties–Canada
Oil and gas–decommissioning relief deeds

AccountingWEB
Consultation update: Direct recovery deadline approaches
Finance Act 2014: Income tax

Tax Journal
BEPS: Priorities and concerns. An update on the G20/OECD project to tackle base erosion and profit shifting.

Simon’s Weekly Tax Intelligence News in brief, 24 July
Finance Act
VAT–deductible input tax
Tax avoidance schemes–accelerated payments
Social investment tax relief–guidance and consultation
Dual employment contracts–restrictions on remittance basis
Marketable security for unapproved share schemes–consultation
New employee shareholding vehicle–consultation
Restricting non-residents’ entitlement to personal allowance–consultation
High Net Worth Unit brings in £1bn
National Insurance Contributions Bill
Charities–Liechtenstein
Tax credits
Tax treaties
Model Tax Convention–update

CIOT/LexisNexis Finance Act Handbook
Commentary on further Finance Act 2014 provisions: Report stage amendments

Simon’s Weekly Tax Intelligence News in brief, 17 July
Finance Bill progress
VAT–partial exemption
SDLT–amended return
Corporation tax–consortium relief
Employee benefit trusts
VAT–missing trader fraud
VAT–input tax recovery
VAT–transfer of going concern
SDLT–Scottish transactions
Inheritance tax–double taxation
VAT–cross-border rulings
Exchange of tax information–EC expert group
Limited liability partnerships–corporate members

Mazars
Tax transparency, public understanding and a shared purpose

Simon’s Weekly Tax Intelligence News in brief, 10 July
Finance Bill progress
Payments to rugby club not deductible
Motor racing team’s penalty not deductible
VAT–transactions connected with MTIC fraud
Workers seconded by employment agencies–freedom to provide services
VAT–input tax deduction denied
HMRC investigations–COP9 revised
Charities–change in law ‘not justified’
VAT–assistance with electronic filing
Business premises renovation allowances
HMRC accounts–NAO report
Tax treaties
FATCA–withholding foreign partnerships etc.

Tolley’s Company Secretary’s Review
Direct recovery of tax debts

June 2014

Simon’s Weekly Tax Intelligence News in brief, 3 July
Finance Bill progress
Loss on disposal of loan stock
Industrial buildings allowances
Landfill tax
VAT–claim made by recipient of supply
VAT set-off of tax paid by reason of mistake
Freedom of movement of capital–payment of dividends
Agent Update
Distributions–instruments subject to bail-in provisions
FATCA–update on UK implementation
FATCA–FFI agreement updated
Recognised stock exchanges–Australia
VAT–sporting services supplied by non-profit making bodies
HMRC–sharing of VAT registration data
Bank levy–banding approach dropped
ECOFIN–parent-subsidiary directive
VAT place of supply rules–EC feasibility report
MPs’ warning on ‘cost and performance’ of tax reliefs
LLPs–5 July deadline for salaried members
CGT–Law Society warns of complexity for non-residents

CIOT/LexisNexis Finance Act Handbook
Commentary on Finance Act 2014 provisions including those relating to the income tax charge, rates and allowances; capital gains tax annual exempt amounts; tax relief for married couples and civil partners; tax relief for costs of medical treatment; tax relief for loan interest; loans treated as earnings; cars, vans and related benefits; community amateur sports clubs; capital allowances; business premises renovation allowances; mineral extraction allowances; disclosure of tax avoidance schemes; Scottish rates of income tax.

Simon’s Weekly Tax Intelligence News in brief, 26 June
Finance Bill progress
Foreign nationals–repayment claims
Pension schemes–pensions in payment at A-day
Creative industry tax reliefs–guidance
Film tax relief–British films
VAT option to tax–research
SDLT–retrospective legislation upheld
Definitive VAT regime is ‘urgent priority’

Simon’s Weekly Tax Intelligence News in brief, 19 June
Finance Bill progress
SDLT–retrospective legislation
VAT–hot take-away food
VAT–discount cards
Corporation tax–freedom of establishment
EC investigates corporate tax rulings
Pension schemes–regulations
ISAs–regulations
Child trust funds–regulations
VAT–regulations
FATCA–regulations
Child benefit and tax credits–regulations

Simon’s Weekly Tax Intelligence News in brief, 12 June
Finance Bill progress
Queen’s Speech
IR35–updated guidance
Agency workers–guidance on revised legislation
Transfer pricing–EC guidelines
Mansworth v Jelley–capital loss claims
FATCA-compliant foreign financial institutions

Simon’s Weekly Tax Intelligence News in brief, 5 June
Finance Bill progress
PAYE returns–penalty notices
Company cars–advisory fuel rates
Unauthorised unit trusts–tax returns
VAT–pension fund management costs
VAT–wholesale supplies of gas and electricity
Employee benefits and expenses–consultations
Digital economy–EU experts’ report
Alternative investment funds–regulations
Climate change levy–regulations
Alternative finance arrangements–regulations
Exchange of information–regulations

OTHER RECENT WORK:

  • Tax news, analysis and technical updates for Taxation, Tax Journal [see below**], Simon’s Weekly Tax Intelligence, Tolley’s Company Secretary’s Review, Accountancy, Accountancy Age, AccountingWEB, CIOT Finance Act Handbook, Tolley’s Practical Tax newsletter
  • Tax Journal news editor from Feb 2010 to May 2013
  • Tolley’s Practical Tax newsletter editor from Feb 2007 to April 2011

** Freelance work for Tax Journal since May 2013 includes:

2014

2013

  • 13 December: New focus on control to tackle false self-employment
  • 6 December: Comment – A general anti-abuse rule cannot fix the corporate tax system
  • 18 October: Weekly news
  • 26 July: BEPS is a critical issue for “all parties”, says OECD
  • 12 July: Figures reflect “robust approach” to tax disputes, says HMRC
  • 21 June:  G8 leaders agree “step change” in international tax
  • 7 June: Tax lawyers give cautious backing to OECD review
  • 31 May: European Council backs action on tax transparency
  • 24 May: OECD should not dismiss unitary taxation, say campaigners

OTHER CONTRIBUTIONS TO LEXISNEXIS TITLES:

  • Tolley’s Tax Guide: Updates (2007-09)
  • Simon’s Taxes: Updates to divisions on trading profits, CGT rollover relief, self-assessment, tax credits, pension credit (2003-09)
  • Tolley’s Tax Digest: Tax credits and pension credit explained (2004)
  • Tolley’s Purchase and Sale of a Private Company’s Shares: I co-authored an update to PKF’s book (1999)
  • Tolley’s Tax Planning: I updated a chapter on the purchase by a company of its own shares (1998)

OTHER PUBLISHED WORK:

  • Updates to Tottel’s Capital Gains Tax and Tottel’s CGT Rollover, Holdover and Deferral Reliefs (2005-06)
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