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The Covid-19 pandemic continues to challenge policymakers and citizens, but it has not stopped Tax Inspectors Without Borders’ experts from continuing their work to improve tax audits of multinatio

In the January 2022 issue of Tax Adviser, we examined the changes that had been made to trusts from 18 November 2015 in Finance (No.2) Act 2015.

One effect of the inheritance tax changes to trusts in Finance Act 2006 was that trusts within the ‘relevant property regime’ became much more common.

The normal expenditure from income exemption provides a valuable exemption from inheritance tax. Where available, gifts made are immediately outside the donor’s estate.

No major changes to inheritance tax and capital gains tax will be flowing from the Office of Tax Simplification (OTS) reports, after the Treasury’s formal response on 30 November.

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.