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Where a UK corporate debtor makes payments of yearly interest to, among others, non-UK creditors, the debtor will be required to withhold an amount representing UK income tax (currently at a rate o

First introduced in 1946 to encourage investment in post war Britain, capital allowances (CAs) have long provided businesses with tax relief on capital investment in fixed assets.

In December 2015, the European Commission announced it had opened an in-depth investigation into rulings granted by Luxembourg to McDonald’s.

My last article on a practitioner’s view of Making Tax Digital was published in the February 2018 issue of Tax Advis

This two-part guide (the second part will appear in a future issue) goes through the role of, main provisions in and current trends relating to tax deeds and tax provisions in share purchase agreem

With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to the on-time delivery of MTD for VAT; but what exactly is MTD for VAT? 

Amazon has just filed 2017 accounts for two UK businesses: Amazon UK Services, which runs its UK distribution centres and delivery business and Amazon Web Services, which provides consultancy and U

The Research & Development (R&D) Tax Relief regime was first introduced in the UK in 2000 as a way of encouraging businesses to engage in scientific and technological innovation.

How well-run boards make decisions has changed dramatically over the last decade.

Whilst capital allowances in general are familiar to nearly all accountants dealing with business tax computations, allowances for fixtures in commercial property have increasingly become a special