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

This time last year there was much anticipation: what would the Scottish Government do with the new powers that gave it full control over the income tax rates and bands for non-savings, non-dividen

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).

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

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

By highlighting over US$50 trillion worth of tax base assets at stake, Brand Finance’s Global Intangible Finance Tracker (GIFTTM) 2018 exposes the need for tax payers and tax authorities to pay att

With April 2019 just five months away, HMRC is busy working on settlement calculations and agreements for those who want to settle before the loan charge comes into effect.

The Office of Tax Simplification has just published its first report which looks at HMRC guidance. It is widely acknowledged that the UK’s tax system is complex.

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.