International Tax
International Tax
Our changed approach to EU law: the impact on VAT
The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023. ...
Group financing arrangements: tackling hybrid mismatches
One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that e...
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The Retained EU Law (Revocation and Reform) Act 2023: a significant diminishment
In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tiny ...
Customs duties and transfer pricing: can we bring these more in line?
Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pri...
UK imports and exports: the impact of Brexit
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to...
US citizens living in the UK: the problems, pitfalls and planning opportunities
The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent i...
Upcoming EU VAT changes from 2025: untangling the puzzle
Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been in...
The Windsor Framework: a new beginning for trade with Northern Ireland
As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island ...
VAT in the digital age: the platform economy for services
Image:© Getty images/iStockphoto Over the last decade, the proliferation of technology and digitalisation has...