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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.

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.

The Scottish Technical Sub-committee has a wide remit, aiming to encompass all aspects of Scottish taxation, including fully devolved taxes (such as Land and Buildings Transaction Tax), partially d