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The CIOT and its partners in the Better Budgets: Making Tax Policy report were delighted that Chancellor Philip Hammond stuck to his promise not to introduce new tax measures in his inaugural Sprin

Last year, our Tax Adviser article on developments in transfer pricing dispute resolution (‘New remedies’, April 2017) highlighted the importance of the steps being taken internationally t

In the Autumn Budget documents, the section on Off-payroll working in the private sector advises us that the government “reformed” the off-payroll working rules (known as IR35) for engagem

On 26 October 2017, the European Commission (‘EC’) gave notice to the UK Government of a decision to investigate certain elements of the UK Controlled Foreign Company (‘CFC’) regime on the basis th

One of the hottest topics in tax policy is the taxation of the digital economy. The G20 asked the OECD to re-establish its Digital Taskforce and produce some recommendations by April 2018.