IN BRIEF

With all the speculation on a potential increase in corporation tax or CGT rates or the implementation of a wealth tax, it is easy to overlook possible changes to the tax compliance and enforcement landscape.

Employment status is Uber tricky?

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.