Ongoing change
This time last year there was much anticipation: what would the Scottish Government do with the new powers that gave it ...
Features
Features
Maximise the value, minimise the tax compliance risk
By highlighting over US$50 trillion worth of tax base assets at stake, Brand Finance’s Global Intangible Finance Tracker...
EMI – simply the best
The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for...
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The big black cloud
Brexit hung over this year’s party conference season like a big black cloud.
The hoops to jump through
Background The changes to tax legislation during 2017 were probably amongst the most confusing that I can ever remember...
The arm’s length principle under pressure?
Deep divisions The BEPS Inclusive Framework has committed as part of the on-going work following BEPS to bring forward ...
Finding your way
The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape...
A vital bridge
The Office of Tax Simplification has just published its first report which looks at HMRC guidance.
Avoiding the trap
For most tax advisers, when undertaking a corporate transaction, debt restructuring can be a complex area with many pitf...
Doing the calculations
With April 2019 just five months away, HMRC is busy working on settlement calculations and agreements for those who want...