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State aid, tax and Brexit

State aid and tax has dominated news relating to multinationals in the past few years, and for UK based tax practitioners never more so than in relation to the E

In his October Budget, the Chancellor effectively narrowed the scope of entrepreneurs’ relief and its attractive 10% tax rate on eligible capital gains.

There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexity of the UK’s tax system. Our legislation is lengthy and so is our case law.

Post-Brexit trading models – the long and winding road!

‘A cold coming we had of it /Just the worst time of the year / For a journey, and such a long journey / The ways deep and the w

Introduction

Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in international tax rules to artificially shift profits to low or