Recent trends in TOGCs
Recent case law concerning TOGCs continues to foster a substance over form approach that, in the UK at least, has its or...
Recent case law concerning TOGCs continues to foster a substance over form approach that, in the UK at least, has its or...
Introduction After much negotiation with the landlord, the tenants have joined together, set up a new management compa...
What’s the issue? Landlord contributions to tenants for landlord works (Cat A) and for tenant works (Cat B) are very co...
When I started working in tax you could count on a major new topic every year – business asset taper relief, entrepreneu...
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business ...
Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (...
In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ success...
Many readers will be familiar with the long standing principle of taxing RNDs on offshore income and gains only when the...
From 6 April 2017, the historic step of setting different income tax rates and thresholds across the UK takes effect....