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The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC 6) into

The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shared with us on a confidential basis.

The Welsh Revenue Authority (WRA) administers two fully devolved taxes – Land Transaction Tax and Landfill Disposal Tax.

On 22 July 2019, HMRC published draft regulations implementing EU Directive 2018/ 822 amending Directive 2011/16/EU (otherwise known as DA

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

The full update and an example of a recent letter and certificate of tax position are provided on our website.

The government is proposing to introduce legislation that will make HMRC a preferred secondary creditor for VAT, PAYE, employee NICs and CIS deductions.

The most significant US federal tax reform since 1986, commonly referred to as the ‘Tax Cuts and Jobs Act’ (TCJA), turned 18 months on 22 June this year.

For US expats living in the UK, the spectre of US taxation looms large due to the unique citizenship-based taxation system in the United States.

Avid Tax Adviser readers (with excellent memories) may recall my article The Sequel! from the May 2017 issue, which considered the changes to Diverted Profits