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The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5 October, as part of the final package of BEPS actions.

It was interesting reading Chris Jones’s President’s page in last month’s Tax Adviser on the challenge faced by ATT and CIOT in trying to protect the reputation of the tax profession and how we mig

The latest CIOT/IFS debate took place on Monday last week at the Royal Society of Arts (RSA) in central London and focused on ‘the politics of tax change’.

I am sure I am not alone in the range of perceptions about the UK tax system that I encounter regularly.

The great thing about tax is that it is constantly changing so there is never a shortage of topics to develop into training seminars.

In the first Budget of this year the then coalition government announced: ‘It would be asking the regulatory bodies who police professional standards to take on a greater lead and responsibility in

Are you bracing yourself for yet another January? If you are, have you paused to think how HMRC’s changes to digital services might affect you in the future?

Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for UK tax purposes, in addition with the amount of double tax relief individual

The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5 October, shortly before a meeting of the G20 finance ministers.

Have you been dusting off your owner-managed business spreadsheets recently? There have certainly been many changes this year that require advisers to work out the maths.