European Tax

While HMRC’s consultation on modernising the distributions rules looks only at income tax (and not corporation tax) treatment, this post...

The receipt or threat of an information notice from HMRC under Schedule 36 FA 2008 is commonly the point many tax departments reach for...

HMRC published supplementary draft guidance on the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT) covering, among other...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