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Scotland

The devolution of taxation powers to the Scottish Parliament has been an ongoing process, one that can be traced back to the foundations of the devolution settlement 20 years ago

Following Philip Hammond’s decision to abandon planned increases in Class 4 NICs, you could be forgiven for thinking that there will be no changes to NICs for the self-employed in the near future.

Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (LITRG) has steadily evolved.

What is profit extraction?

How to extract profits from a business remains one of the fundamental questions facing owner managers and, as tax advisers, we are often asked to consider the m

BEPS Update

The G20 and OECD’s Base Erosion and Profit Shifting project was put in motion by the G20 in November 2012.

Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business across the world.

The new corporate criminal offences for failure to prevent facilitation of tax evasion, expected to come into force from 1 September 2017, affect all UK and non-UK corporates and partnerships.

The idea of sending an email with a nefarious attachment or hyperlink to a compromised website in hopes an end-user will open or click it is nothing new.

Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the end of the fifteenth century to a friend that ‘You must acquire the best know

In the March 2015 budget the then Chancellor George Osborne announced the demise of the ‘complex, costly and time consuming’ tax return.