Looming large
For US expats living in the UK, the spectre of US taxation looms large due to the unique citizenship-based taxation syst...
International Tax
International Tax
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.
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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...
Ready for action
At the time of writing, the government has faced a number of defeats in the House of Commons on several versions of thei...
Keeping it arm’s length
Profit Fragmentation: transfer pricing for SMEs? New legislation to tackle profit fragmentation was first proposed at A...
Competitive advantage
The Government makes much of the UK having the most competitive tax system in the G20, but how does that really stack up...
Global actions
In its 2015 Final Report: Addressing the Tax Challenges of the Digital Economy (Action 1), the OECD identified three bro...