Cooperative compliance
The administration of a tax regime is seen as a key factor in the attractiveness of a country as an investment location....
Management of taxes
Management of taxes
Leading the way?
The most significant US federal tax reform since 1986, commonly referred to as the ‘Tax Cuts and Jobs Act’ (TCJA), turne...
Location, location, location
Corporate residence has traditionally not been a fertile ground for HMRC.
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Latest briefings
Increasingly local
The council tax bills that have been hitting people’s doormats are heavier than ever before.
Resolving the conflict
In 2005, the current Chancellor of the Exchequer said: ‘A taxpayer is entitled to know with certainty… what he may or ma...
Flexing muscles
Along with this year’s Spring Statement HMRC took the opportunity to publish its refreshed strategy on tackling all form...
Looking beyond
The 2011 Aaronson Report expressed the hope that the introduction of a GAAR (General Anti-Abuse Rule) would simplify tax...
The sound of silence
The First-tier Tribunal (Tax Chamber) is a most valuable resource which provides a forum for litigating most disputes be...
Spotlight on construction
The introduction of the VAT domestic reverse charge (‘reverse charge’) for organisations working in the construction ind...
A clear picture
Background to the regime The UK Patent Box became effective from 1 April 2013 with legislation governing the regime con...