The hoops to jump through
Background The changes to tax legislation during 2017 were probably amongst the most confusing that I can ever remember...
Background The changes to tax legislation during 2017 were probably amongst the most confusing that I can ever remember...
Deep divisions The BEPS Inclusive Framework has committed as part of the on-going work following BEPS to bring forward ...
The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape...
For most tax advisers, when undertaking a corporate transaction, debt restructuring can be a complex area with many pitf...
This two-part guide (part one, ‘Light on the matter’ was in the September 2018 issue of Tax Adviser) goes throug...
My last article on a practitioner’s view of Making Tax Digital was pub
In December 2015, the European Commission announced it had opened an in-depth investigation into rulings granted by Luxe...
First introduced in 1946 to encourage investment in post war Britain, capital allowances (CAs) have long provided busine...
Where a UK corporate debtor makes payments of yearly interest to, among others, non-UK creditors, the debtor will be req...
Amazon has just filed 2017 accounts for two UK businesses: Amazon UK Services, which runs its UK distribution centres an...