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E- sports athletes are not alone in earning income from such sources.

After launching in 1960 in the US, more than 45 countries now have their own real estate investment trust (REIT) regime, or an equivalent.

In the June 2018 issue of Tax Adviser, my article ‘The 64-8 questi on’ considered what was then a recent decision of the Upper Tribunal.

For a multinational enterprise (MNE), communicating its approach to taxation to stakeholders is becoming ever more important.

On 9 September, the Prime Minister announced to the House of Commons (see bit.ly/2XgFe6B ) that the government would:

In 1582, Pope Gregory XIII introduced the new calendar, to correct inaccuracies from the older Julian calendar.

On 2 July, the Office of Tax Simplification published its report on ‘Making better use of third party data: a vision for the future’ (see bit.ly/3D2uCJ5). 

Watching your house fall to the ground may sound like a homeowner’s worst nightmare. And yet, many people are willing to pay for the service of having their property knocked down.

It always sounds so simple: ‘Hive down the trade and assets into a new company (‘Newco’) and dispose of Newco to a buyer, tax free’.

On 2 July 2021, the Supreme Court released its decision in the long running case of R (oao Haworth) v HMRC [2021] UKSC 25 (see bit.ly/3flKImV).