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Germany-based business One of my clients, H, is based in Germany and hires plant and equipment to an associated company incorporated in the UK (S). Our original view was that S was...

As part of its work on tax morale, the Organisation for Economic Co-operation and Development (OECD) is consulting on its forthcoming publication What’s driving tax morale?...

HMRC has written to 145,000 VAT-registered businesses trading with the EU about simplified importing procedures and also updated them on the actions that they need to take to...

Ireland gave illegal state aid to Apple worth €13bn, according to European Commission

How pre-UK residence offshore income and gains of a non-domiciled individual can remain outside of the UK tax net.

Consultation calls for feedback on CCCTB.

Does income from abroad emanate from a transparent or opaque entity?

Changes to FATCA regulations.

New tax regime and disclosure programme in Russia.

Anson v CRC, Supreme Court

HMRC will receive an extra three quarters of a million pounds to fund their ongoing fight against tax dodging, the chancellor announced this afternoon.

The move to combat non-compliance and criminal activity was welcomed by the Association of Revenue and Customs (ARC), which represents the taxman’s senior staff members. The union’s president, Tony Wallace, claimed the £750m injection “will yield a significant dividend for the country”.

Can a UK company employee sacrifice salary for a retirement pot while abroad?

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