Looming large
For US expats living in the UK, the spectre of US taxation looms large due to the unique citizenship-based taxation syst...
Features
Features
Lifetime events
The Office of Tax Simplification has just published its latest smaller business review (tinyurl.com/yygkjndd), commissio...
Dealing with double taxation
One of the important changes for international tax practitioners is an increase in enquiries over transfer pricing issue...
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Latest briefings
Shifting sands
Entrepreneurs’ Relief (ER) has become a focus for reform over the past year.
Helping the younger generation
Typically, young people aspire to do at least as well in life as their parents.
Hive downs
One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime....
Hey Praesto!
Background As most readers will know, a VAT-registered business is required to account to HMRC for the VAT that it char...
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...
Down on the farm
As well as being governed by the normal loss relief rules for trading businesses, additional rules apply in respect of f...