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The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction which results in income becoming payable to a person abroad by virtue of

Many of those reading this article will have read about crypto and bitcoin, and may well have a strong opinion that this is a ‘fad’.

The importance of tax treaties between the UK and the United States cannot be underestimated. 

A recent question from a CIOT m ember to the Tax Tribunal User Group prompted a discussion about the different types of decision that the First-tier Tribunal might release.

Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of

In the June 2018 issue of Tax Adviser, my article ‘The 64-8 questi on’ considered what was then a recent decision of the Upper Tribunal.

For a multinational enterprise (MNE), communicating its approach to taxation to stakeholders is becoming ever more important.

On 2 July, the Office of Tax Simplification published its report on ‘Making better use of third party data: a vision for the future’ (see bit.ly/3D2uCJ5). 

In a world where time is precious, fast and secure, digital financial solutions are being welcomed with open arms.

One of the biggest factors in claims against professionals is the issue of the engagement; letter and the scope of the retainer – the contract – between the professional and their client.