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The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.

One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that exploited domestic rules on financing arrangements.

In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tinyurl.com/

Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pricing and customs valuation is causing businesses that purchase goods for import into th

HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 afterwards.

The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent income tax, and uniquely maintained a citizenship basis of taxation, meaning that US cit

Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced when the UK joined the European Economic Community in 1973.

As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island of Ireland, separating the UK from the EU as a result of Brexit.

Image:© Getty images/iStockphoto

Over the last decade, the proliferation of technology and digitalisation has led to a rapid transformation of the economy.