Recent trends in TOGCs
Recent case law concerning TOGCs continues to foster a substance over form approach that, in the UK at least, has its or...
Tax voice
Tax voice
Tax traps for tenant owned flat management companies
Introduction After much negotiation with the landlord, the tenants have joined together, set up a new management compa...
Landlord contributions – avoiding the bear traps
What’s the issue? Landlord contributions to tenants for landlord works (Cat A) and for tenant works (Cat B) are very co...
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Union Budget – sensible yet opportunity Missed
A nation’s Budget should ideally inspire.
US Comprehensive Tax Reform and the Destination-Based Cash Flow Tax
Efforts to overhaul the US tax system have been the subject of many discussions and countless white papers over the year...
US Tax under Trump – Reduce, repeal and simplify?
US tax reform in 2017? Yes or No?
The new age of tax transparency
Multinationals enterprises (MNEs) have always faced a multitude of different transparency and data disclosure requiremen...
Trends in Managing International Assignments – it’s all about value
As the world of Brexit and Donald Trump continues to dominate the airwaves, it is not surprising that businesses organis...
P11DS/PSAS – All change?
2016/17 is a year of significant change for P11Ds and PAYE Settlement Agreements (PSAs). Employers and advisers must ens...