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Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business across the world.

Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the end of the fifteenth century to a friend that ‘You must acquire the best know

Residential property has been highly politicised for some time, and successive governments have grappled with the ‘housing problem’.

Where an individual makes an outright disposal (assignment) of, or grants an interest in, a lease relating to land, they are disposing of a chargeable asset.

Pensions and taxation are two of the most fiendishly complicated subjects. Put them together and you have a subject akin to rocket science for most people.

In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘gig economy’ in an article entitled ‘Pick and mix’.

From 6 April 2017, the historic step of setting different income tax rates and thresholds across the UK takes effect.

Many readers will be familiar with the long standing principle of taxing RNDs on offshore income and gains only when these income/gains are remitted to the UK, known as the ‘remittance basis’ of ta

The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is often an area of taxation that employers get wrong.

As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affair before the first Budget of the new approach. And so it turned out.