Search

The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.

BEPS Action 7 – Attribution of Profits to PEs

The OECD’s Discussion Draft on Additional Guidance on Attribution of Profits to PEs largely adopts the approach of setting the high-level gen

In the UK our tax system is often said to encourage the use of employee share schemes.

The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?

On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when

On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide mandatory disclosure rules and effective disincentives for tax advisers that design or

In May the OECD published draft implementation guidance for consultation which is intended to assist with the implementation of the principles arising from the work done through Action 8 of the BEP

IR35 – an imperfect history

IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one woman companies would self-police their exposure to income tax and

From 6 April 2017 employers in the UK with a pay bill of more than £3 million per annum are charged a 0.5% apprenticeship levy which is collected via the PAYE system and paid to HMRC who (in Englan

In 1999, Chancellor Gordon Brown announced that measures would be introduced to counter tax avoidance by the use of so-called ‘personal service companies’.