Group financing arrangments: tackling hybrid mismatches
One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that e...
One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that e...
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax A...
There are several routes to rescue an insolvent company, but to give a business the best possible chance of re...
Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pri...
Rarely a day goes by without a whistleblowing story in the press – from patient safety concerns in hospitals, ...
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to...
I can remember the first time that I came across an assessment in relation to a loan to a participator. ...
More and more is being written about employee ownership trusts and the tax incentives available when establish...
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the U...