Features

Patrolling the waters

IR35 – an imperfect history IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one...

Grappling with complexities

Over recent years the taxation of permanent establishments (PEs) has been subject to close domestic and international at...

OMB

Taken to task

Since their launch in 2011, more than 140 HMRC taskforces have been set up to identify and investigate individuals and b...

Stock in trade

UK businesses that trade goods with businesses in other EU Member States presently benefit from certain VAT accounting s...