A challenging exercise
Many readers will be familiar with the long standing principle of taxing RNDs on offshore income and gains only when the...
Many readers will be familiar with the long standing principle of taxing RNDs on offshore income and gains only when the...
From 6 April 2017, the historic step of setting different income tax rates and thresholds across the UK takes effect....
In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘...
Pensions and taxation are two of the most fiendishly complicated subjects.
Where an individual makes an outright disposal (assignment) of, or grants an interest in, a lease relating to land, they...
Residential property has been highly politicised for some time, and successive governments have grappled with the ‘housi...
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
Italy opens its doors to international high net worth individuals As 2017 dawned, Italy made a big play to attract inte...
As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affa...
The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is of...