On 2 April 2019, the European Commission (the “Commission”) concluded that the group finance company exemption from the UK’s controlled foreign company (“CFC”) regime, in respect of finance income that derived from UK...more
UK Tax News and Developments - The OTS publishes its report "Value added tax: routes to simplification" - On 7 November, the Office of Tax Simplification (OTS) published its first report on VAT, which included a range...more
Fundamental to any developed tax policy is knowing who the taxpayer is (or should be) with respect to any particular transaction. Although that can be relatively straightforward in purely domestic situations, a cross-border...more