Unlocking tax on rental income
The past few years have seen significant changes to the way non-resident investors in UK properties are taxed, starting ...
International Tax
International Tax
Crunch time
Social Security, the EU and Brexit Although advisers will be aware that social security is a tax (and in many respects ...
Leading the way?
The most significant US federal tax reform since 1986, commonly referred to as the ‘Tax Cuts and Jobs Act’ (TCJA), turne...
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The concluding chapter?
Avid Tax Adviser readers (with excellent memories) may recall my article The Sequel! from the May 2017 issue...
Looming large
For US expats living in the UK, the spectre of US taxation looms large due to the unique citizenship-based taxation syst...
Dealing with double taxation
One of the important changes for international tax practitioners is an increase in enquiries over transfer pricing issue...
Helping the younger generation
Typically, young people aspire to do at least as well in life as their parents.
Hive downs
One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime....
The widening net
In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working t...
The tip of the iceberg
On 13 February 2019 the Organisation for Economic Co-operation and Development (OECD) released a public Consultation Doc...