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Better Budgets
On 12 February, Her Majesty the Queen gave Royal Assent to Finance Act 2019.
The dawn of the multilateral convention
On 1 January 2019, some of the changes to double tax treaties arising from the Base Erosion and Profit Shifting project ...
Critical importance
There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexit...
Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
A vital bridge
The Office of Tax Simplification has just published its first report which looks at HMRC guidance.
No breach
In December 2015, the European Commission announced it had opened an in-depth investigation into rulings granted by Luxe...
Assessing Amazon
Amazon has just filed 2017 accounts for two UK businesses: Amazon UK Services, which runs its UK distribution centres an...
A domino effect?
What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject ...
Workers rights
The Supreme Court’s decision in Pimlico Plumbers tells us two important things about empl
Too wide a net
In June 2017, the European Commission produced a draft Directive on Mandatory Disclosure Rules.