The UK tax agency has released guidance and legislation to raise the threshold for self-employed persons and partnerships to account for income and expenses on a cash basis. The cash
The German Government has adopted draft anti-avoidance legislation intended to make it more difficult for domestic taxpayers to avoid tax through the use of “mailbox companies in tax havens.” The
UK tax authority HM Revenue and Customs (HMRC) has said that it is aware of a new tax avoidance scheme that attempts to exploit Entrepreneurs’ Relief by turning what would
The Chartered Institute of Taxation has recommended a new approach to tackling non-compliance with the UK’s IR35 income tax and National Insurance contributions legislation. IR35 is the income tax and
HM Revenue and Customs (HMRC) has announced that it will not be seeking additional tax from those non-domiciled individuals who historically took out loans secured against foreign assets, says law
Regulation (EU) No 650/2012 was adopted on the 4th July 2012 with the aim of simplifying cross-border successions and in the light of today’s globalised European environment. These rules pertain
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