Meg Wilson assesses the impact of the Samadian case on self-employed workersIn the case of Samadian v Revenue and Customs Commissioners TC02533, the First Tier Tribunal (FTT) has ruled that a self-employed consultant could not deduct certain travel expenses because they were not incurred ’wholly and exclusively’ for the purposes of his trade.

Employee benefit trusts (EBTs) were the focus of attention at the recent Chartered Institute of Taxation (CIOT) webinar where Phil Gilbert, EBT lead at HMRC, together with Andrew Hubbard, director of tax policy at RSM Tenon and past CIOT president, and Colin Ben-Nathan, tax partner, KPMG and CIOT chair of employment taxes committee, were speakers. Mark Cawthron, CCH tax specialist, followed proceedings

Changes to EU VAT rules mean paper invoicers will not be penalised by refusal to adopt electronic invoices, says Andy SpencerThe new rules on e-invoicing and VAT that the EU is implementing this month will create a level playing field between paper and electronic invoices. There are many benefits to companies that use e-invoicing to alert business partners of their billing and payment information; including time and cost savings.

The Public Accounts Committee missed a trick when grilling Starbucks, Amazon and Google. Mark Cawthron assesses the real tax issues

Plans to simplify pan-European VAT collection could improve cross-border compliance for business, says Andy SpencerAt the end of 2011, the EU published a communication on the future of the VAT system across member states. The aim of the proposal is to reduce collection and compliance costs, provide flexibility for member states and protect against fraud. It also seeks to reduce the burdens for businesses, thereby increasing the competitiveness of the EU. The Commission has identified various questions for consideration, such as how VAT should be accounted for on cross-border transactions, whether reduced rates are still needed, how to minimise administrative burdens and how to combat fraud.

The rhetoric on tax avoidance is creating a febrile atmosphere. Stephen Herring calls for a more balanced argumentI do not intend in this article to discuss tax planning, tax abuse or, indeed, tax evasion. All of these phrases have acquired, and in the case of tax abuse following the GAAR (General Anti-Abuse Rule) proposals, are acquiring, a more consistent and appropriate meaning. However, in my view, the statements in the national press and broadcast media about what might constitute the term ‘tax avoidance’ are becoming increasingly destructive and grossly misleading to readers and listeners about this complex subject.