The rules of discovery
The necessity to consider When an assessment is made outside of an enquiry window, it is necessary to consider if there...
Features
Features
The dawn of the multilateral convention
On 1 January 2019, some of the changes to double tax treaties arising from the Base Erosion and Profit Shifting project ...
The uncertainty of taxes on death
There is something about inheritance tax (IHT) which makes it particularly unpopular.
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Countdown to MTD for VAT
What is the starting date for MTD? MTD takes effect for VAT periods beginning on or after 1 April 2019 for most VAT reg...
Managing global compliance
Many employers incentivise their employees by issuing share awards, such as Stock Options and Restricted Stock Units....
Keeping aware of red flags
Overview of the disclosure facility On 10 January 2019 HMRC launched a new disclosure facility called the Profit Divers...
VAT on digital services: Changes to MOSS
In Brief Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one st...
Lessons from Serpentine
Since its formal inception in 2013 (following a successful two-year pilot) Alternative Dispute Resolution (ADR) has play...
Seeing the full picture
Introduction Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatche...
The long and winding road
Post-Brexit trading models – the long and winding road! ‘A cold coming we had of it /Just the worst time of the year / ...