Spring to mind
The CIOT and its partners in the Better Budgets: Making Tax Policy report were delighted that Chancellor Philip Hammond ...
Large Corporate
Large Corporate
Transfer window
Last year, our Tax Adviser article on developments in transfer pricing dispute resolution (‘New remedies’, April 2017) h...
Public sector off-payroll rules into the private sector?
In the Autumn Budget documents, the section on Off-payroll working in the private sector advises us that the government ...
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Latest briefings
Which way forward?
One of the hottest topics in tax policy is the taxation of the digital economy.
Subsidy, or not subsidy?
On 26 October 2017, the European Commission (‘EC’) gave notice to the UK Government of a decision to investigate certain...
Research and Development – addressing some of the uncertainty
The RDEC was introduced in Finance Act 2013 as the replacement for the superdeduction relief previously available to lar...
Ready, set, go!
We have known that the OECD’s Country by Country Reporting (CbCR) has been on the horizon for a few years now, but the f...
The iceberg Budget
The Chancellor had a difficult path to tread in putting together his first Autumn Budget.
Location location location
Development securities: a tale of life before incorporation Development Securities (No 9) Ltd and others v HMRC [2017] ...
The missing Act
For some of us, the rhythm of the year is punctuated by our half-yearly pilgrimages to Cambridge and Warwick Universitie...