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Some might ask ‘what is glamping?’ It might come as a surprise to learn that the answer is the quite unusual mix of glamour and camping taking place on a farm.

The international tax agenda has been dominated for the last three years by BEPS – base erosion and profit shifting.

With 2017 now just months away, which President would you like? Trump or Clinton? Which candidate might provide a “nicer” US tax system in the future? 

Since being elected in 2014, the intention of the Modi Government has been to promote India as an attractive business destination.

In twenty years of working in transfer pricing I cannot remember a time when the subject commanded as high a profile as it does now.

It is well known that termination payments made to employees can often escape tax, subject to a cap on the exemption of £30,000.

On 26 May 2016, the Court of Justice delivered the long-awaited judgment in Case C-607/14, Bookit Limited v HMRC (Bookit) and Case C-130/15, National Exhibition Centre Limited v HMRC (

Whether you agree with the principles behind accelerated payment notices (APNs) or not, with HMRC expecting to issue some 64,000 of them the fact is they are here to stay.

Life has become more challenging since April 2014 and the introduction of the complex new fixtures rules (NFRs) governing the availability of capital allowances on the purchase of ‘second-hand’ bui

HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Division (SVD)) receives consistently high ratings in surveys of its users.