Grattan and fiscal neutrality

The Grattan VAT case is important as it considers the concept of fiscal neutrality, says Andy Spencer

Scotland’s William Wallace moment

Mike Fleming examines the impact of the Scottish rate of income tax on Scottish taxpayers based south of the border

Public sector procurement rules

The new public procurement rules raise concerns for bidders who have not complied with non-UK regimes, says Ian Hyde

Taxing company cars

Salary sacrifice schemes are worth considering in light of changes to company car tax in 2013/14 tax year, says Ian Hughes

Managing global families

Charles Gowlland and Liz Hudson assess the tax liabilities for highly mobile, affluent international families

Unlocking the Patent Box

Qualifying companies need to consider the extent to which they will access patent reliefs to create IP income, says Jeremy Smith