Lighten the load
In recent years governments have enacted multiple regimes that compel the automatic exchange of financial account holder...
In recent years governments have enacted multiple regimes that compel the automatic exchange of financial account holder...
This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which...
Following the decision to leave the European Union this summer, the property market is a swiftly changing landscape, but...
The facts of the case In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, ...
The use of technology has become a prerequisite for success in almost every sector of business.
One of the novelties of the penalty provisions found in FA 2007, Sch 24 (penalties for inaccurate tax returns etc) is th...
The publication by HMRC of the consultation document on 17 August 2016 setting out new sanctions for those who design, m...
Anyone who is asked to write about the Worldwide Disclosure Facility (or ‘WDF’) soon finds themselves musing on the mean...
The CIOT sub-committees perform a significant role in responding to technical developments: in particular to the myriad ...
One of the fundamental building blocks of the European Treaties is the concept of state aid.