Every year HMRC undertakes a review of the priorities for the UK’s network of double taxation agreements for the coming year and invites stakeholders to input into this.
The tax challenges arising from the digitalisation of the economy were identified as one of the main areas of focus of the Base Erosion and Profit Shifting (BEPS) Action Plan, becoming known as BEP
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
Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK property.
It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the proposed tax.
The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Offshore Receipts in respect of Intangible Property (ORIP) now contained in a n
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 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.
