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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.

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

The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arising from the digitalisation of the economy which focuses on Pillar Two and sets