The evidence
Using evidence to inform policy is a key mantra of modern government, not least when it comes to developing tax policy....
Using evidence to inform policy is a key mantra of modern government, not least when it comes to developing tax policy....
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
Italy opens its doors to international high net worth individuals As 2017 dawned, Italy made a big play to attract inte...
As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affa...
When the OECD’s Base Erosion and Profit-Shifting (BEPS) action plan was announced, Action 14 (making dispute resolution ...
The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is of...
A trust is a separate legal entity, as for example companies are, however the similarity stops there with a new range of...
After many years, enquiry closure notices as we know them are on the ‘endangered species’ list as a result of the FB 201...
A December 2015 report from the National Audit Office contained the following: ‘HMRC agreed a target to increase the num...
I t seems to me that buy-to-let landlords have had some challenging tax issues to deal with in recent times....