Tax Insight

Topics include changes to tax regulations, dealing with HMRC enquiries, current consultations and cases

Due Dates for submission of CT600s and payment of Corporation Tax where the Period of Account is extended.


When a company extends its period of account two CT600s are required, HMRC have been known to impose a penalty for a late CT600 when the first is submitted more than twelve months after the end of the first accounting period.

Denis McCarthy

If it looks too good to be true?


An agentsí guide to avoiding the pitfalls of recommending tax avoidance products.

Neil Tipping

Watkins: what happens to VAT in an independent Scotland?


John Watkins, senior partner at Dickson Middleton, argues that taking a simple balance sheet view of an independent Scotland misses the complexity. Here he considers the potential complexity of a new VAT system

John Watkins

Scotland: what happens to tax policy post-referendum?


When Scotland goes to the polls on 18 September, there will still be uncertainty about the impact of a yes vote on tax policy as tax raising powers will move north of the border regardless of the outcome, reports Rachel Fielding.

Rachel Fielding

GAAR: when you have to be right


Advisers must either shut down their tax planning departments or ensure their advice is always on the right side of the law, says Virginia Hickley

Virginia Hickley