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UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.

The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.

The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5 October, as part of the final package of BEPS actions.

Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for UK tax purposes, in addition with the amount of double tax relief individual

The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5 October, shortly before a meeting of the G20 finance ministers.

By the time this article appears, the 13 papers covering the 15 actions in the Base Erosion and Profit Shifting (BEPS) project will have been released.

No one knows the true scale of tax evasion.

This article discusses the latest trends and developments in indirect tax around the world and what business leaders should watch out for in 2015 
and beyond.

A UK tax resident company has borrowed, so has a loan payable amount. Interest accrues on the loan.

The financial crisis which exploded in 2008 and the subsequent impact on the global economy, particularly the cost of bailing out the major banks, left most governments with a serious imbalance bet