Financial Instruments Tax and Accounting Review

The Government invites views from businesses, travellers and advisers on simplifying the tax and administrative treatment of STBVs from overseas branches. HMRC has published a consultation on simplifying the tax and administrative treatment of..

The Upper Tribunal has overturned the First-Tier Tribunal in the test case ruling in favour of the test claimant in relation to the recoverability of withholding tax suffered on MODs. The Upper Tribunal (UT) has published its decision in Coal..

With the second half of the year fast approaching, Neasa MacErlean provides an overview of some of the key tax and accounting developments for practitioners to keep an eye out for in the coming months. Accountants and tax specialists are..

Country-by-country (CbC) reporting was one of the first of the OECD Base Erosion and Profit Shifting Actions to reach implementation stage. In this article, Rozi Ellis reflects on the continued progress of the CbC reporting regime in the UK and..