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Back to the future 

I am fast approaching my first year anniversary as UK Head of International Tax at KPMG since re-joining to the firm after nearly four years as Global Head of Tax

International Financial Reporting Standard 16 (IFRS 16) is the new international accounting standard on leases.

In June 2017, the European Commission produced a draft Directive on Mandatory Disclosure Rules. The Council of Finance Ministers reached political agreement on the Directive in March.

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

Scope of the regime

Assets within the ‘new’ intangible fixed assets (IFAs) regime are those treated as intangible assets for accounting purposes.

Experience indicates that many tax advisers seem to think that the Seed Enterprise Investment Scheme and Enterprise Investment Scheme (SEIS and EIS) are merely something you claim if your client ha

On 1 July 2018, the OECD’s new Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) will come into effect.

In 2016, an extensive study into the attitude of investment analysts in the City towards the reporting of intangible assets including brands was commissioned by Brand Finance.

Tax advisers have become increasingly familiar with statutory and non-statutory demerger types, the conditions which would need to be satisfied in order to exempt a distribution or to prevent a cha

Finance Act (No 2) 2017 introduced changes to the ways in which corporation tax trading losses carried forward can be relieved against future period total taxable profits for accounting periods beg