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The time for transition
From the 12th century, the annual accounts of payments, receipts and debts owed to the Exchequer were kept in records known as the pipe rolls.
A new way to manage risk
A tax liability insurance policy protects a taxpayer (or another party, e.g. one that is secondarily or jointly liable) against loss arising from a particular tax event.
A global challenge
It has been almost a decade since the introduction of the Foreign Account Tax Compliance Act (FATCA) by the US government, followed by the Common Reporting Standard (CRS) by the Global Forum on Tra
Time to plan
A new VAT domestic reverse charge (DRC) will be introduced on 1 October 2020 for building and construction services.
Education, education, education
One of the most common comments by those who have been involved in an unsuccessful tax scheme is that they didn’t understand it, or thought it set out to do something different.
To PAYE or not to PAYE
Once the proposed changes to the treatment of workers engaged via a personal service company (PSC) take effect in April 2020, disputes between end users, intermediaries such as agencies and individ
Work or pleasure?
The stamp duty land tax (SDLT) and the new Welsh land transaction tax (LTT) regimes apply different rates of stamp duty on residential and commercial property.
The loan arrangers
The current controversy surrounding the 2019 loan charge concerns arrangements where earnings were received in the form of loans from employee benefit trusts (EBTs).
