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International
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15
International tax is relevant to the small practitioner
Knowledge is power
The UK is still an attractive destination for Americans
A good place for Americans
Cross-border tax issues for US citizens moving to the UK as an employee
From center to centre
The new tax regime for foreign income and gains
Giving a FIG
Global expansion: hidden tax traps and how to avoid them
Trojan horse of global expansion
Readers’ forum: HMRC pursuing non-filing penalties for deceased expat
Non-filing penalties
Readers’ forum:Resident or non-resident?
Distributable profits
Readers’ forum: Is work being done for US or UK company?
Place of supply
Why public registers of overseas companies are unnecessary
Tax transparency already here
Court of Appeal’s decision in Beard v CRC
It’s a dividend, Jim…
Readers’ forum: UK taxation of Central Provident Fund
Singapore’s social security
Readers’ forum: Can loss be claimed via a negligible value claim?
Company in liquidation
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READERS'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries