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In recent years governments have enacted multiple regimes that compel the automatic exchange of financial account holder information between tax authorities.

One of the great desires of the European Commission is to take control over corporate taxes across the European Union.

The tax year ends

US election in November? Had you heard? Thinking about tax for the American in the UK, does the election matter? Perhaps. Is it the only thing on the agenda?

The international tax agenda has been dominated for the last three years by BEPS – base erosion and profit shifting.

With 2017 now just months away, which President would you like? Trump or Clinton? Which candidate might provide a “nicer” US tax system in the future? 

Since being elected in 2014, the intention of the Modi Government has been to promote India as an attractive business destination.

In twenty years of working in transfer pricing I cannot remember a time when the subject commanded as high a profile as it does now.

Background

HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect taxes and inheritance tax.

Finance Bill 2016, cl 82 and Sch 15 ensures that the inheritance tax residential nil-rate band (RNRB) is available when a person downsizes or ceases to own a home and other assets are passed on dea

With the support of the ICAEW, the Stamp Taxes Practitioners Group, STEP, and the Law Society, the CIOT has made a detailed submission to HMRC and the Treasury on the advantages of removing or miti