IN BRIEF

On 18 December 2020, the OECD released new transfer pricing guidance on the implications of the covid-19 pandemic which focuses on the priority issues: (i) comparability analysis, (ii) losses and the allocation of covid-19 specific costs, (iii)...

Why the end of the SDLT holiday is not such a bad thing.

Not the time for sweeping tax changes? Whatever the chancellor chooses to announce on 3 March, it will be a gamble but it is also unlikely to represent systemic reform. Inevitably, some structural reform is needed to steer us out of the current...

The SFO’s extra-territorial reach is more limited than HMRC’s, at least for now.

A tax trap for the unwary.

Limited room for manoeuvre.

A lack of clarity on the central issue.

The Wealth Tax Commission shares its views.