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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

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

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

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

The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption. 

The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and gravel. 

The CIOT’s Climate Change Working Group submitted a response to HM Treasury’s consultation on aviation tax reform.

Proponents of a coherent, modernised international tax system addressing the tax challenges of the digital economy have been waiting, and hoping, for a long time for governments to agree a way

It feels like a lifetime ago since the UK left the EU at midnight on the 31 December 2020, having secured a free trade agreement.

Representatives from the CIOT and ATT attended a recent Joint VAT Consultative Committee Making Tax Digital sub-group meeting to discuss the ongoing actions being performed by HMRC for