IN BRIEF

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.

Substitution explained.

Is the writing on the wall for EU holding companies?

The end of an era as stamp presses decommissioned by HMRC.

Is it time to move out of the Jane Austen era and change the UK’s tax year?

A major breakthrough is reached on tax transparency.

Tax transparency is here to stay.