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The OECD has today published model provisions for the Pillar Two GloBE rules, which seek to ensure multinationals pay a minimum effective...
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With Christmas fast approaching, will the OECD be giving the tax community a last minute present in the form of the Pillar Two model...
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In most circumstances, a decision issued by HMRC may be appealed to the First-tier Tax Tribunal or, if the dispute raises public law...
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The London Interbank Offered Rate (LIBOR) is one of the main interest rate benchmarks used in financial markets, determining interest...
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The Times has recently reported that the Government is seeking to limit the power of the courts to overrule decisions made by ministers...
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Can somebody who hasn’t added assets to a trust ever be a settlor? The recent Upper Tribunal (UT) decision in Dunsby v HMRC confirms that...
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The FCA recently published a policy statement outlining changes to its decision-making processes, in order to make “faster and more...
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There has been growing recognition that the relationship between large businesses and HMRC has become more strained. It was therefore...
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The Law Commission has recently published advice to the Government concluding that English common law is sufficiently flexible to deal...
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The recent Upper Tribunal (UT) case of Dunsby v HMRC [2021] UKUT 0289 (TCC) has raised again the issues that parties face when appealing...
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Tuesday was the UK’s second so-called “Tax Day” and, as promised earlier this month, the Government has published various papers,...
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The duo of reviews conducted by the Office of Tax Simplification (OTS) into inheritance tax (IHT) and capital gains tax (CGT) have...
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Yesterday, HMRC released a summary of the main findings of its consultation on "transfer pricing documentation" launched on 23 March...