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Tax Day leads to calls for trust tax reforms

United Kingdom - April 9 2021 Following the Tax Day announcement that the Government would not conduct any holistic reform of the taxation of trusts, the CIOT has called for…

A more trusted, simple and modern tax system?

United Kingdom - March 25 2021 The initiative to publish these documents at a remove from the Budget “allowing more space for scrutiny from stakeholders” is welcome. But what of…

Nicholas Harries.

A wealth tax? Or a "one-off" wealth tax, after coronavirus?

United Kingdom - March 2 2021 Yesterday the Treasury Committee published a report entitled Tax after coronavirus. Select Committee reports are not always accurate indicators of…

Corporate residence - the Court of Appeal decision in Development Securities

United Kingdom - January 11 2021 The Court of Appeal has overturned the taxpayer’s successful appeal to the Upper Tribunal in the case of Development Securities v HMRC, a case on the…

Richard Giangrande.

Why EU double tax treaties will matter post-Brexit - a short case study

European Union, United Kingdom - June 8 2020 On 28 May 2020, the Italian tax authorities issued a ruling on how UK pension funds that hold assets through certain tax-transparent contractual…