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 exploited d...
International Tax
International Tax
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 pricing and c...
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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 400,000 a...
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 income tax,...
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 introduced w...
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 of Ireland...
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 led to a ...
Tax policy options: achieving net zero commitments
Image:© Getty images/iStockphoto The UK was the first major economy to enshrine its 2050 net zero commitment into law....
The tax rules that lie behind Pillar One and Pillar Two
It has been just over a year since political agreement was reached by more than 135 of the/G20 Inclusive Framework on BE...