01/28/2016
More recently, the government has also published consultation documents on introducing a new 3% additional charge to stamp duty land tax (SDLT) from 1 April 2016; and bringing all UK residential property, however held, into the scope of inheritance tax (I
01/27/2016
It’s been an interesting week for tax and the multinationals, with much made in the press about Google’s £130 million tax deal with HMRC, and further announcements on anti-tax avoidance measures expected. The strong views expressed show
01/27/2016
The agreement, which is the fourth amendment to the 1958 Luxembourg/France double tax agreement, permits source county taxation of gains from the sales of shares of companies
01/20/2016
A fundamental principle of the tax system is that taxpayers are entitled to certainty over finality in their annual tax affairs. Legally, HMRC has a strict time limit, known as the ‘enquiry window’ to raise questions about a submitted tax retu