A recent Upper Tribunal decision on IHT business property relief provides helpful insight on ‘investment businesses’.
A new paper provides a helpful guide to the Scottish fiscal framework.
The digital services tax is not the only new charge on MNCs that might endanger trade relations.
Shouldn’t the principle in Bricom apply in a case concerning transfers of assets abroad?
Make sure you have a plan.
Two bites or plum duff?
Taxpayers need to know where they stand, writes Andrew Hubbard (RSM).
Resi or non-resi? That is the question.