European Tax

HMRC published supplementary draft guidance on the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT) covering, among other...

HMRC has issued guidance providing some comfort in respect of the question whether employees who do not normally work in the UK, but are...

’Social distancing’ measures and ‘lockdowns’, introduced to reduce the spread of COVID-19, involve restrictions on travel – with a...