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The UK has long been something of an anomaly in the world of transfer pricing documentation.

Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving with them in the past, yet two in five believe it is important to discu

Employee ownership is a growth sector in the UK. The Employee Ownership Association identifies over 1,400 employee-owned businesses.

Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 2023 on merging the current schemes, the government published updated propo

Business rates and the system and policy surrounding it are about to undergo changes on a scale not seen before.

In the context of M&A transactions, the ability to benefit from the UK substantial shareholding exemption on gains derived from the sale of shares (or interests in shares) is commonly reli

One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that exploited domestic rules on financing arrangements.

When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax Adviser.