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As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first play for their country.

I was recently musing about the terms under which Santa’s elves might work.

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

By highlighting over US$50 trillion worth of tax base assets at stake, Brand Finance’s Global Intangible Finance Tracker (GIFTTM) 2018 exposes the need for tax payers and tax authorities to pay att

The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for employee share option plans.

The question of employment status is currently a hot topic and there is no shortage of cases going through the Tribunal which consider it.

Getting down to business

One of the fundamental pillars of VAT is the concept of ‘business’.

This two-part guide (part one, ‘Light on the matter’ was in the September 2018 issue of Tax Adviser) goes through the role of, main provisions in and current tren

International business expansion normally means recruiting people in overseas territories or sending UK employees to work abroad.

With April 2019 just five months away, HMRC is busy working on settlement calculations and agreements for those who want to settle before the loan charge comes into effect.