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RESIDENCE


James MacLachlan examines UK competitiveness in light of Wolseley’s migration

A senior European Commission official signalled that Ireland may have to increase its business and personal taxes and ‘become a normal tax country’ in order to restore its public finances following the banking crisis, the Financial Times reported on 1 October.

What is the impact of HMRC’s revised guidance? Ed Dwan and Lucy Sauvage examine the current position

HMRC has published new draft guidance on situations where it will not usually review a company's residence status

Your impartial need-to-know guide to the coalition Government's emergency Budget

Chris Morgan rounds up the latest developments in the international tax world

Sarah Churton examines the issues that groups need to analyse when considering a relocation of their parent company

Robert Langston outlines the tax issues to consider when establishing a holding company

Review of budget proposals by Chris Morgan and Alastair Munro

Peter Cussons on international taxation

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