Search

Let’s say Mrs Pancake and Mr Hazel set up their company, Muffin Limited a number of years ago and Mrs Pancake is now looking to exit the business.

The tax charities, Tax Help for Older People and TaxAid, are often asked how people on low incomes can have serious tax problems. After all, you need to earn it to pay it, don’t you?

Overview

In response to the Final Report on Action 2 of the OECD Base Erosion and Profit Shifting (BEPS) project, the UK introduced domestic anti-avoidance legislation on hybrid mismatche

The Office of Tax Simplification (OTS) is the independent adviser to the Chancellor on simplifying the tax system.

The Organisation for Economic Co-operation and Development (OECD) base erosion and profit shifting (BEPS) project has changed the rules around the recognition of intellectual property (IP) and rela

In March 2017, the G20 Finance Ministers asked the OECD secretariat to re-establish the Digital Taskforce set up under the Base Erosion and Profit Shifting project.

In the May 2016 issue of Tax Adviser, I wrote about the Court of Appeal’s criticism of HMRC’s handling of an appeal being taken by members of the BPP group of companies.

There’s an old saying that ‘two’s company and three’s a crowd’.

The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?

What do a rare mineral specimen, a portrait of Frederick Howard the 5th Earl of Carlisle by Sir Joshua Reynolds, and a collection of lyrics and letters by John Lennon all have in common?