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The gradual restriction of tax relief for finance costs paid by buy-to-let landlords on loans to purchase their rentable properties began its four year course on 1 April 2017.

As the world of Brexit and Donald Trump continues to dominate the airwaves, it is not surprising that businesses organising international assignments are asking what to expect.

Multinationals enterprises (MNEs) have always faced a multitude of different transparency and data disclosure requirements as the international tax environment evolved to deal with the new globaliz

US tax reform in 2017? Yes or No?

Efforts to overhaul the US tax system have been the subject of many discussions and countless white papers over the years.

A nation’s Budget should ideally inspire. This one was, instead, workman like, perspicacious in policy aspects while lacking in administrative ones.

The new tax and NIC treatment of termination payments will not actually bite until April 2018 (and we are not quite out of the woods yet in terms of final legislation).

IR35 is the colloquial name for the intermediaries legislation found in Part 2, Chapter 8 of Income Tax (Earnings and Pensions) Act 2003 and section 4A Social Security Contributions an

Introduction

The 2016 Autumn Statement included a relatively short paragraph regarding the potential reform of the UK taxation of non-UK pensions for UK tax residents, starting thus “

Introduction 

The Autumn Statement announced that the Government was considering reform of the time limits related to the recovery of National Insurance from April 2018 as explained