The Border Target Operating Model: animal and plant products
For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2020 resulted in fundamental changes to the way goods are traded.
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The United Nations: a new framework for international tax cooperation
This may not have hit international headlines alongside the UK election and the trials of Donald Trump, but for those interested in the world of international taxation there are some interestin
Moving abroad: the impact of double tax treaties on UK pension payments
Long-term expatriate individuals resident abroad can apply to receive gross payment of UK pensions.
Pillar Two rules: roadmap to compliance
The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing rules from 2025 onwards.
Making disclosures to HMRC: Guidance for CIOT members
Members may be asked by clients or potential clients to provide advice, guidance and support to enable the person or business to make a disclosure to HMRC.
The EU's Carbon Border Adjustment Mechanism: preparing for the next phase
From 1 July 2024, the EU’s Carbon Border Adjustment Mechanism (CBAM) will enter its next phase, requiring exporters to EU member states to use actual embedded emissions data for the quarter fro
Non-resident trusts: the end of tax trust protections
In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-doms announced on 6 March 2024 in two Budget Notes were summarise
Finance (No.2) Bill 2023-24: LITRG briefing high income child benefit charge changes
Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024: