Search

In the January 2018 issue of Tax Adviser, I wrote an article ‘Manual transmission’ in which I considered the High Court’s dismissal of a judicial review claim brou

February 2019 celebrated the 15 year anniversary of the launch of Facebook, a US based social media and social networking service that initially launched online before being developed into a mobile

The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the general election.

Tax technology is increasingly seen as the answer for how tax departments can do more with less.

In the build up to Christmas, I usually find time amongst the manic present wrapping sessions and the social events to go to a carol service.

The law relating to surrogacy arrangements is under review by the Law Commission and Scottish Law Commission.

As outlined in Rob Janering’s article in July, four VAT ‘quick fixes’ for cross-border supplies of goods are due to come into force on 1 January 2020.

Many countries are concerned that the profits-based international tax system is ill-suited for the digital world, where tech giants such as Google, Facebook and Amazon generate significant val

When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wanted to prevent taxpayers from doubling up on tax relief through ‘recycling’,

Article 31 of Directive (EU) 2015/849 (the ‘Fourth Money Laundering Directive (MLD)’) imposed on each EU member state a duty to require certain categories of trustees to obtain and hold various inf