Cross-border structuring: US citizens with UK limited companies
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.
Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.
Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad
Lindsay Scott (Technical Officer) gave evidence for the CIOT, alongside Stephen Boyle (Auditor General for Scotland), Dr João Sousa (Fraser of Allander Institute), Michael Clancy (Law Society of Sc
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the Enterprise Investment Scheme and venture capital tr
Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:
The CIOT highlights, and the ATT agrees, that all the Finance Bill measures aimed at tax advisers should be viewed together, and that the combined impact on compliant tax advisers should not be und
The Scottish government and the Convention of Scottish Local Authorities jointly published a consultation on the future of council tax in Scotland, alongside a research report composed by the Insti