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The completion of the digital single market is cited as one of 10 political priorities for the European Commission.

Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual scheme (ACS) is the latest yet perhaps most carefully drafted addition.

Historically, intra-group financial transactions were generally subject to less tax authority scrutiny than those relating to goods or services.

By the time this article appears, the 13 papers covering the 15 actions in the Base Erosion and Profit Shifting (BEPS) project will have been released.

Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without attracting an inheritance tax (IHT) charge up to decree absolute, whether or no

Six years ago, a colleague took some time out from her job as a tax adviser. She told a friend that she was going to write a novel.

Last December the CIOT’s outgoing President, Anne Fairpo, called for more attention to be paid to the academic study of tax to inform debate and give different perspectives.

HMRC’s overall aim is simple: to make it easier for customers to pay the right amount of tax at the right time.

One of the interesting phrases used in the recent consultation, Improving Large Business Compliance, is ‘the spirit of the law’.

Excise duty fraud, particularly in beer and wine, is a significant problem for the Exchequer and legitimate businesses. Latest figures indicate a median tax gap for alcohol of around £1 billion.