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Online registration, self-certification and digital reporting of employee share plans was introduced by HMRC on 6 April 2014, with the introduction of the Employment Related Securities (ERS) Online

HMRC and the Treasury continue to take action against tax avoidance arrangements (TAAs) as political and public opinion hardens against aggressive TAAs.

What is domicile?

Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system.

Of all the measures to emerge from the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Project, the one that has had the most immediate and widespread impact in effecting change has been the int

When Apple launched the iPhone 7 in September, the BBC’s Rory Cellan-Jones made an ironic comment about tapping ‘a huge audience of swimmers who want to play Pokemon Go underwater’.

One of the fundamental building blocks of the European Treaties is the concept of state aid.

As tax practitioners, we constantly bemoan the increasing complexity of our tax code, while successive Finance Acts cover more and more paper.

Summer is over, the nights are drawing in and we are already heading towards half term: it must be consultation season!

As I write this note, Finance Act 2016 has just become law. It adds to UK tax law 191 new sections and 25 new schedules – some 661 pages, according to my PDF copy.

Toilet rolls, whisky, a pop star and an English goalkeeper all come to mind when I think back to the tax cases of my exams.