12 December 2022

VAT: Use and enjoyment in the UK and EU

Since the UK left the EU, there have been changes in EU VAT which you may be unlikely to consider...

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18 November 2022

The Autumn Statement 2022 - Full Analysis

On 17 November 2022, the government undertook the third fiscal statement in as many months, against...

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2 November 2022

R&D Tax Reliefs - UK Subsidiaries of US Businesses

The UK's R&D Tax Relief scheme generates significant tax savings for innovative UK subsidiaries of...

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10 September 2022

What is a Remittance? - Remittance FAQs

HM Revenue & Customs’ (HMRC) guidance states that a remittance is ’any money or other property...

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9 September 2022

The remittance basis of taxation

A UK taxpayer who is a non-UK domiciled individual can choose to benefit from the remittance basis...

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8 September 2022

What is a Double Taxation Agreement?

A Double Taxation Agreement (or ‘Treaty’) is an agreement reached between two countries to improve...

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