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We are gradually starting to understand the statutory residence test (SRT) but, although some of the habitual areas of uncertainty have been clarified, new ones pop up all the time.

Collective investment schemes have operated in the UK since the early 1900s.

Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government.

This article discusses the latest trends and developments in indirect tax around the world and what business leaders should watch out for in 2015 
and beyond.

On 19 March the chancellor announced a review of deeds of variation in his crackdown on tax avoidance.

The legislation for employment-related loans is contained in ITEPA 2003 Pt 3 Ch 7, and determines when one is a taxable benefit in kind (BIK).

Historically, mere mention of pensions left the listener glazed over, searching for anything else to talk about.

It is often the case that a tax dispute is resolved between HMRC and the taxpayer by mutual agreement; that is, without the matter being formally determined by the tribunals or the courts.

A UK tax resident company has borrowed, so has a loan payable amount. Interest accrues on the loan.

A settlement, or trust, is an arrangement where an individual, the settlor, transfers property to trustees.