IN BRIEF

After the NRCGT comes the NRSDLT.

How can HMRC encourage more cooperative relationships with the wealthy and their agents?

What rights do those indirectly affected by tax disputes have if they disagree with the outcome? 

What’s good for the goose?

A moment in time.

130 of the 139 Inclusive Framework members approve a statement for international reform. On 1 July 2021, in an historic agreement, 130 of the 139 members of the OECD/G20 Inclusive Framework on BEPS (IF) approved a statement providing a framework for...

The demarcation line between premises and plant remains rather elusive.

Once again, HMRC has unexpectedly changed its view on loan collateral for non-doms who use the remittance basis.