Real estate structures
In recent years the amount of UK real estate in ‘foreign’ ownership has become a topic of political sensitivity....
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Dealing with double taxation
One of the important changes for international tax practitioners is an increase in enquiries over transfer pricing issue...
Hive downs
One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime....
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Switch it on
In today’s innovative world, it is exciting to think that businesses can seize the opportunity to create extra wealth ju...
The widening net
In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working t...
The tip of the iceberg
On 13 February 2019 the Organisation for Economic Co-operation and Development (OECD) released a public Consultation Doc...
The devil in the detail
Capital allowances (CAs) have enjoyed a number of years of relative consistency without any landmark changes....
Ready for action
At the time of writing, the government has faced a number of defeats in the House of Commons on several versions of thei...
Links in a chain
It’s just over a decade since the arrival of Bitcoin and the cryptocurrency frenzy, and even the most passionate advocat...
Competitive advantage
The Government makes much of the UK having the most competitive tax system in the G20, but how does that really stack up...