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One of the most amazing inventions in recent years is the digital platform. The purpose of the platform is to connect two parties – typically sellers and buyers of services and goods.

Transfer pricing is widely regarded as one of the most significant and complex areas of tax risk affecting multinational groups.

A short while ago the CIOT started to receive reports from members that HMRC were sometimes using a deed to settle tax enquiries, rather than a more usual contractual agreement. 

BX9 1AS, as most tax professionals will know, is HMRC’s default address: anonymity personified (if that is not an oxymoron)!

The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of patient capital, current interventions and potential solutions.

As set out in Angela Fearnside’s article in Tax Advi

Let’s say Mrs Pancake and Mr Hazel set up their company, Muffin Limited a number of years ago and Mrs Pancake is now looking to exit the business.

The tax charities, Tax Help for Older People and TaxAid, are often asked how people on low incomes can have serious tax problems. After all, you need to earn it to pay it, don’t you?

Overview

In response to the Final Report on Action 2 of the OECD Base Erosion and Profit Shifting (BEPS) project, the UK introduced domestic anti-avoidance legislation on hybrid mismatche

A previous article, ‘Better protection’, in the March 2017 issue of Tax Adviser, explained how to avoid problems in professional negligence claims.