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The financial crisis which exploded in 2008 and the subsequent impact on the global economy, particularly the cost of bailing out the major banks, left most governments with a serious imbalance bet

Trade is defined by ICTA 1988 s 832 in broad and circular terms as including ‘every trade, manufacture, adventure or concern in the nature of trade’.

In 2014, the ATT sponsored the Tax Writer of the Year category at the LexisNexis Taxation awards which was won by Peter Rayney.

One action from the G20/OECD Base Erosion and Profit Shifting project – Interest Restrictions (action 4) – potentially affects every multinational – and some variants could affect domestic business

In ‘A move in the right direction?’ from February’s Tax Adviser, we discussed some of the changes to the income tax and national insurance (NIC) treatment of share gains for internationally mobile

The Upper Tribunal decision in Project Blue Limited v the Commissioners for HMRC [2014] UKUT 0564 (TCC) is a must-read decision for anyone who advises on stamp duty land tax (SDLT).

There is a certain degree of mystery surrounding doctoral degrees and the purpose they serve. Have you ever thought of doing one? Have you ever wondered what PhD students do and why?

A panel view

Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski, the Chair of the Conference, Mike Arno

Judge Colin Bishopp has just given his decision in a case about ‘rate boosters’. The case dates back to the time when the UK levied corporation tax on foreign dividends.

On 1 September 2013, the concept of ‘employee shareholder’ was introduced into UK employment law, together with an associated capital gains tax (CGT) exemption and some limited income tax relief.