Transfer of assets abroad: the boundaries of the rules
The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936....
The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936....
This is the third article in a series exploring the connections between tax and sustainability.
The complicated world of tax planning is shaped not only by evolving legislation but evolving perceptions, creating chal...
Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and cou...
The next step on the international reporting road takes place on 1 January 2024, when platforms will be required to star...
The attempts of employees (typically, directors) to extract funds from their companies in a tax-efficient fashion and th...
The highly respected Institute for Fiscal Studies recently released a document ‘Tax and public finances: the fundamental...
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May.
The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.
In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tiny