New American President, same tax stress globally?
With 2017 now just months away, which President would you like? Trump or Clinton?
Features
Features
BEPS and the Principles of International Taxation
The international tax agenda has been dominated for the last three years by BEPS – base erosion and profit shifting....
Strengthening measures
It has been clear for some time that there is political and public concern about tax avoidance by high-income individual...
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Further evolution
Are you prepared for the Patent Box regime changes? Patent Box potentially applies to any company with a qualifying pat...
Money on trees
The investment returns for those who have invested in UK woodland have been handsome for some time now....
Double checking
As part of the recommendations made by the Office of Tax Simplification, from April 2016, the P11D reporting dispensatio...
The end of an era
HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Divis...
A sledgehammer approach
Life has become more challenging since April 2014 and the introduction of the complex new fixtures rules (NFRs) governin...
What lies beneath
Whether you agree with the principles behind accelerated payment notices (APNs) or not, with HMRC expecting to issue som...
Cause and effect
On 26 May 2016, the Court of Justice delivered the long-awaited judgment in Case C-607/14, Bookit Limited v HMRC (Bookit...