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,...
International Tax
International 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...
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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...
Accessing UK pension benefits: issues for a non-UK tax resident
Following the reopening of borders and the relaxation of Covid-19 related restrictions, individuals planning to retire o...
Post-Brexit trade: complexities of B2B and B2C
Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, ser...
Post Brexit trade: the changes to tax on importing and exporting goods and services
Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, ser...
The Register of Overseas Entities will soon be coming into force
The Economic Crime (Transparency and Enforcement) Act (‘the Act’) became law on 15 March 2022.