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Following the case of Hastings Insurance Services Limited v HMRC [2018] UKFTT 27 (TC) (see below), the Government announced in July last year that secondary legislation would be introduced

The 2011 Aaronson Report expressed the hope that the introduction of a GAAR (General Anti-Abuse Rule) would simplify tax avoidance legislation (Graham Aaronson, ‘

In recent years the amount of UK real estate in ‘foreign’ ownership has become a topic of political sensitivity.

Following a raft of successive piecemeal changes to the Capital Gains Tax (‘CGT’) regime over the years (see the article Over Baked in the May 2017 issue of Tax Ad

Background to the regime

The UK Patent Box became effective from 1 April 2013 with legislation governing the regime contained within CTA 2010 ss 357A-357GE Part 8A.

Avid Tax Adviser readers (with excellent memories) may recall my article The Sequel! from the May 2017 issue, which considered the changes to Diverted Profits

In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working to all medium and large sized businesses in the private sector with effect fro

In today’s innovative world, it is exciting to think that businesses can seize the opportunity to create extra wealth just by identifying and managing their intellectual property – their IP – and l

One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime.

One of the important changes for international tax practitioners is an increase in enquiries over transfer pricing issues – especially into a group’s transfer pricing policies.