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At Spring Budget 2020, the government published a consultation document which examined the impact of the double deduction rules and the acting together rules within the hybrid and other mis

The Covid-19 outbreak has no doubt had an impact on the mobility of the internationally mobile workforce. 

Private equity investments have traditionally been associated with a high degree of flexibility in terms of structuring and tax optimisation of the investment platform.

Back in July 2017, Tax Adviser published an article on the UK’s forthcoming anti-hybrid rules.

Platform work has been defined by EU-OSHA, the European Agency for Health and Safety at Work, as ‘all labour provided through, on, or mediated by platforms, and which features a wide array of

One of the key topics for tax administrations concerns what academics might call asymmetric information.

Governments around the world are acting decisively to protect their people and economies from the disruption being caused by 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. 

The ATT and CIOT have both responded to HMRC and HM Treasury’s technical consultation on the Fifth Money Laundering Directive and Trust Registration Service. 

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.