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The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5 October, as part of the final package of BEPS actions.

From 6 April 2016, business expenses that are deductible by employees will become exempt if reimbursed by employers, subject to conditions.

Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for UK tax purposes, in addition with the amount of double tax relief individual

Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many businesses are continuing to take this course of action.

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5 October, shortly before a meeting of the G20 finance ministers.

On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target for reassurance that employee shareholders have acquired any restricted secur

By the time this article appears, the 13 papers covering the 15 actions in the Base Erosion and Profit Shifting (BEPS) project will have been released.

No one knows the true scale of tax evasion.

Given the increasing number of multinational corporations with UK operations, HMRC recognise that employees will move between international offices.