BEPS and the Principles of International Taxation
The international tax agenda has been dominated for the last three years by BEPS – base erosion and profit shifting....
The international tax agenda has been dominated for the last three years by BEPS – base erosion and profit shifting....
It has been clear for some time that there is political and public concern about tax avoidance by high-income individual...
Are you prepared for the Patent Box regime changes? Patent Box potentially applies to any company with a qualifying pat...
The investment returns for those who have invested in UK woodland have been handsome for some time now....
As part of the recommendations made by the Office of Tax Simplification, from April 2016, the P11D reporting dispensatio...
HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Divis...
Life has become more challenging since April 2014 and the introduction of the complex new fixtures rules (NFRs) governin...
Whether you agree with the principles behind accelerated payment notices (APNs) or not, with HMRC expecting to issue som...
On 26 May 2016, the Court of Justice delivered the long-awaited judgment in Case C-607/14, Bookit Limited v HMRC (Bookit...
It is well known that termination payments made to employees can often escape tax, subject to a cap on the exemption of ...