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In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COVID-19 pandemic.

An ever increasing deluge of ink on the statute books is dedicated to quashing any perceived tax avoidance before it even sees the light of day. 

HMRC statistics show that approximately one in ten people in the UK have an offshore financial interest. The taxation of income and gains arising from these interests can be complex.

Several recent changes in the UK legal framework have made corporate residence a key feature of the tax landscape faced by multi nationals doing business in the UK.

Following the UK general election in December, the Brexit questi on facing businesses is no longer one of whether the UK will leave the EU, but what form the future relationship between the UK

In January 2020, most of the Fifth Money Laundering Directive was implemented – apart from the provisions for the expansion of the Trust Register, where further consultation is planned.&nbs

The past few years have seen significant changes to the way non-resident investors in UK properties are taxed, starting with narrowly targeted provisions such as the annual tax on enveloped dw

The EU Mandatory Disclosure Regime (MDR), also known as DAC6, is an EU Directive implementing the recommendations of the

The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with trusts and estates.

Social Security, the EU and Brexit

Although advisers will be aware that social security is a tax (and in many respects one of the biggest revenue streams for the UK and EU countries gener