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Domicile: a difficult question

The law of domicile is not tax law at all – but as most practitioners will be aware, an individual’s domicile can have wide-ranging consequences for their t

It was announced in the Budget that legislation would be introduced in Finance Bill 2018-19 to confirm HMRC’s existing policy of treating income and corporation tax self-assessment returns sent to

The VAT pilot is live

The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on standard VAT return periods and up to date with VAT payments, except

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

We think there is still an appetite to explore further the recommendation by the Costs Review Group in its Report to the Senior President of Tribunals in December 2011 (see https://tinyurl.com/ybqc

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for employee share option plans.

The Office of Tax Simplification has just published its first report which looks at HMRC guidance. It is widely acknowledged that the UK’s tax system is complex.

On 25 May 2018 the EU published Council Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC6).

By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fifth Money Laundering Directive (5MLD).