International

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Voluntary disclosure

Art on sale

Tax considerations for e-sports players

Plucking the goose

French trust reporting

Australian pensions

French usufruct

Exception to the VAT rule

Germany-based business One of my clients, H, is based in Germany and hires plant and equipment to an associated company incorporated in the UK (S). Our original view was that S was...

As part of its work on tax morale, the Organisation for Economic Co-operation and Development (OECD) is consulting on its forthcoming publication What’s driving tax morale?...

HMRC has written to 145,000 VAT-registered businesses trading with the EU about simplified importing procedures and also updated them on the actions that they need to take to...

Ireland gave illegal state aid to Apple worth €13bn, according to European Commission

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Tax tip: Unravelling discounted gift trusts Readers’ forum: Is relief available for inheritance tax? Readers’ forum: Did client cease work after stopping commissioned work? Readers’ forum: Tax effect of land transfer as dividend in specie Readers’ forum: When should school register for VAT?