Search

As far back as 2001, the UN noticed the relevance and importance of allocating appropriate value to activities within as well as between multinationals.

R&D tax relief continues to provide valuable cash incentives to UK businesses; over 240,000 R&D claims have been made since the R&D tax relief schemes were first introduced and £21.4 bi

IR35 in the Private Sector: 15 months for everyone to put their house in order.

Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 (TCGA) ss 165 and 260).

‘Tax free gains! Get your tax free gains!’ harked no tax policy adviser in the history of tax policy advisers.

On Budget day, 29 October 2018, Chancellor Phillip Hammond announced the arrival of a new UK tax: the Digital Services Tax, or ‘DST’ as it is likely to be commonly referred to by the time we go to

Domicile: a difficult question

The law of domicile is not tax law at all – but as most practitioners will be aware, an individual’s domicile can have wide-ranging consequences for their t

Further to the Office of Tax Simplification review of Capital Allowances and the recent Budget statement by Philip Hammond MP, capital allowances are clearly considered an integral component of UK

As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first play for their country.

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.