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Avid Tax Adviser readers (with excellent memories) may recall my article The Sequel! from the May 2017 issue, which considered the changes to Diverted Profits

In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working to all medium and large sized businesses in the private sector with effect fro

One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime.

Typically, young people aspire to do at least as well in life as their parents. In previous generations, with the right attitude to study and work, this was generally achievable.

One of the important changes for international tax practitioners is an increase in enquiries over transfer pricing issues – especially into a group’s transfer pricing policies.

On 13 February 2019 the Organisation for Economic Co-operation and Development (OECD) released a public Consultation Document on ‘Addressing the Tax Challenges of the Digitalisation of the Economy’

At the time of writing, the government has faced a number of defeats in the House of Commons on several versions of their proposed Brexit deal.

Profit Fragmentation: transfer pricing for SMEs?

New legislation to tackle profit fragmentation was first proposed at Autumn Budget 2017.

The Government makes much of the UK having the most competitive tax system in the G20, but how does that really stack up?

On 1 January 2019, some of the changes to double tax treaties arising from the Base Erosion and Profit Shifting project took effect in the UK.