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For most tax advisers, when undertaking a corporate transaction, debt restructuring can be a complex area with many pitfalls.

The Office of Tax Simplification has just published its first report which looks at HMRC guidance. It is widely acknowledged that the UK’s tax system is complex.

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.

Deep divisions

The BEPS Inclusive Framework has committed as part of the on-going work following BEPS to bring forward a new chapter of the OECD Transfer Pricing Guidelines providing guid

Background

The changes to tax legislation during 2017 were probably amongst the most confusing that I can ever remember, partly because of the way the budget cycle unfolded with the unexp

Brexit hung over this year’s party conference season like a big black cloud. For pro-Europeans it portended storms ahead and blanketed everything beneath it in a suffocating gloom.

As globalisation has continued apace in the early 21st Century, peoples’ lives in the Caribbean region have been transformed by the digital revolution: changing how they buy goods and services and

It’s true. When Richard Branson decided to start a business, it wasn’t so he could claim £10 million of Entrepreneurs’ Relief when he sold it 10 years later.

Historically, non-residents have been generally exempted from capital gains tax in respect of UK assets, with the key exception being in certain cases where the non-resident has carried on a busine

Many readers will know that I question HMRC’s optimistic view that MTD will significantly reduce VAT errors when it is introduced next year.