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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.

Gone are the days of tax directors resigning themselves to a job in the shadows. Never has tax been as high profile and, as a result, the role of the tax function is increasingly complicated.

Many companies have recently moved, or are about to move, from preparing their accounts in accordance with UK GAAP (excluding FRS 26) (‘Old UK GAAP’) to preparing their accounts in accordance with

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.

Historically, intra-group financial transactions were generally subject to less tax authority scrutiny than those relating to goods or services.

By the time this article appears, the 13 papers covering the 15 actions in the Base Erosion and Profit Shifting (BEPS) project will have been released.

No one knows the true scale of tax evasion.

The research and development expenditure credit (RDEC) was introduced by the Finance Act 2013 and has led to a change in how research and development (R&D) tax relief can be claimed by large co

Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remained closely guarded until 8 July.