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Introduction

Untypical of a British Summer, the Government was (apparently) very busy with a stream of publications and position papers relating to Brexit.

Development securities: a tale of life before incorporation

Development Securities (No 9) Ltd and others v HMRC [2017] UKFTT 565 (14 July 2017), involved the determination of the

The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.

The Chancellor had a difficult path to tread in putting together his first Autumn Budget.

We have known that the OECD’s Country by Country Reporting (CbCR) has been on the horizon for a few years now, but the first deadline is rapidly approaching and companies still have further work to

Members in commerce and industry have identified a number of areas where they would welcome guidance and we are pleased to let members know that this guidance is now available on the

There has been considerable discussion in the professional press and the media more generally about the new penalties and criminal sanctions which have been introduced to deal with those who ‘facil

One of the most amazing inventions in recent years is the digital platform. The purpose of the platform is to connect two parties – typically sellers and buyers of services and goods.

Transfer pricing is widely regarded as one of the most significant and complex areas of tax risk affecting multinational groups.

A short while ago the CIOT started to receive reports from members that HMRC were sometimes using a deed to settle tax enquiries, rather than a more usual contractual agreement.