Features

Rate-setting power

Northern Ireland’s politicians have been told that they will be given control of corporation tax rate setting powers bef...

Earlier warnings

Finance Bill 2015 includes a bundle of measures around the disclosure of tax avoidance schemes (DOTAS) rules for direct ...

Capital split

On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultima...

Joost Busters

The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...