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On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when

On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide mandatory disclosure rules and effective disincentives for tax advisers that design or

The Joint Professional Standard Committee is currently working on guidance for members to help them with the way they present themselves in their websites in light of the latest version of the Prof

The recent WannaCry ransomware attacks brought chaos to a large number of organisations across the world and again raised the profile of the increasingly sophisticated activities of cyber-criminals

In May the OECD published draft implementation guidance for consultation which is intended to assist with the implementation of the principles arising from the work done through Action 8 of the BEP

Further to last month’s article in the technical pages on this, the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Money Laundering Re

Although the draft Regulations keep the principal requirement that you must perform client due diligence (CDD) before you establish a business relationship and when you identify any factors relevan

The consultation document states that the proposals are largely driven by the aim of achieving consistency of treatment with regard to income from UK real property between UK resident companies (al