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In Brief

Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one stop shop (‘VAT MOSS’) scheme:

As far back as 2001, the UN noticed the relevance and importance of allocating appropriate value to activities within as well as between multinationals.

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

By highlighting over US$50 trillion worth of tax base assets at stake, Brand Finance’s Global Intangible Finance Tracker (GIFTTM) 2018 exposes the need for tax payers and tax authorities to pay att

The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for employee share option plans.

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

As globalisation has continued apace in the early 21st Century, peoples’ lives in the Caribbean region have been transformed by the digital revolution: changing how they buy goods and services and

It’s true. When Richard Branson decided to start a business, it wasn’t so he could claim £10 million of Entrepreneurs’ Relief when he sold it 10 years later.

Policy approach

The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier to growth for firms seeking additional external investment where the

Social investment tax relief (SITR) was introduced in 2014 as part of then Prime Minister David Cameron’s “Big Society” agenda.