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What will be the significance of a shipment of goods that arrives in GB from 1 January 2021 that has a value of less than £135?

Wherever you might sit in the spectrum of views on climate change, the UK has legally committed itself to reaching a 100% reduction in net greenhouse gas emissions by 2050, using 1990 as the baseli

Although the UK officially left the EU on 31 January, the status quo on trading arrangements continued after this date.

The Covid-19 outbreak has no doubt had an impact on the mobility of the internationally mobile workforce. 

Private equity investments have traditionally been associated with a high degree of flexibility in terms of structuring and tax optimisation of the investment platform.

There are probably few subjects in the world of VAT that cause as many headaches as the transfer of a going concern (TOGC) rules. Is a business being sold or just individual assets?

Subject to the usual caveats about making generalisations, tax disputes can typically be divided facts are.

Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritourism business.

Back in July 2017, Tax Adviser published an article on the UK’s forthcoming anti-hybrid rules.

Platform work has been defined by EU-OSHA, the European Agency for Health and Safety at Work, as ‘all labour provided through, on, or mediated by platforms, and which features a wide array of