The Crown and the Cushion affair
Imagine a client coming in with this great tax-saving idea.
Features
Features
The evidence
Using evidence to inform policy is a key mantra of modern government, not least when it comes to developing tax policy....
Pressing reset
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
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Benvenuto in Italia!
Italy opens its doors to international high net worth individuals As 2017 dawned, Italy made a big play to attract inte...
A mostly modest affair
As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affa...
New remedies
When the OECD’s Base Erosion and Profit-Shifting (BEPS) action plan was announced, Action 14 (making dispute resolution ...
Clear waters
The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is of...
Setting the scene
A trust is a separate legal entity, as for example companies are, however the similarity stops there with a new range of...
Seeking closure
After many years, enquiry closure notices as we know them are on the ‘endangered species’ list as a result of the FB 201...
An easy target
A December 2015 report from the National Audit Office contained the following: ‘HMRC agreed a target to increase the num...