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Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitting arrangements entered into by individuals, partnerships or companies that

In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transactions under the mandate of the Report on Actions 8-10 of the BEPS Action Plan (Aligning tra

As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a relevant judicial ruling would, if applied to the taxpayer’s chosen arrangements, deny hi

HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.

The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Act 2017 Schedule 8 Part 4.

My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’.

On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax and the digital economy.

It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension fund as they choose.

With the recent introduction of the residence nil rate band, inheritance tax planning is firmly at the top of the agenda.

Is a Family Investment Company for me?

A Family Investment Company (FIC) is a company to which the shareholders are different generations of a family.