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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 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

Social Security, the EU and Brexit

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.

Avid Tax Adviser readers (with excellent memories) may recall my article The Sequel! from the May 2017 issue, which considered the changes to Diverted Profits

In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working to all medium and large sized businesses in the private sector with effect fro

One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime.

Typically, young people aspire to do at least as well in life as their parents. In previous generations, with the right attitude to study and work, this was generally achievable.