A stop to looping
Following the case of Hastings Insurance Services Limited v HMRC [2018] UKFTT 27 (TC) (see below), the Government announ...
Following the case of Hastings Insurance Services Limited v HMRC [2018] UKFTT 27 (TC) (see below), the Government announ...
The 2011 Aaronson Report expressed the hope that the introduction of a GAAR (General Anti-Abuse Rule) would simplify tax...
Avid Tax Adviser readers (with excellent memories) may recall my article The Sequel! from the May 2017 issue...
Background to the regime The UK Patent Box became effective from 1 April 2013 with legislation governing the regime con...
Following a raft of successive piecemeal changes to the Capital Gains Tax (‘CGT’) regime over the years (see the article...
In recent years the amount of UK real estate in ‘foreign’ ownership has become a topic of political sensitivity....
One of the important changes for international tax practitioners is an increase in enquiries over transfer pricing issue...
One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime....
In today’s innovative world, it is exciting to think that businesses can seize the opportunity to create extra wealth ju...
In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working t...