Search

The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction which results in income becoming payable to a person abroad by virtue of

The importance of tax treaties between the UK and the United States cannot be underestimated. 

Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of

Family investment companies (FICs) are becoming increasingly popular in today’s age.

For a multinational enterprise (MNE), communicating its approach to taxation to stakeholders is becoming ever more important.

Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, for inheritance tax purposes that property is treated by sub-section (3) as proper

Proponents of a coherent, modernised international tax system addressing the tax challenges of the digital economy have been waiting, and hoping, for a long time for governments to agree a way

It feels like a lifetime ago since the UK left the EU at midnight on the 31 December 2020, having secured a free trade agreement.

The events of the last year have focused our minds, leading many people to review or write their wills. However, the will is only one part of dealing with an estate.

The current economic climate and market conditions have presented increasing uncertainty in currency markets over recent times.