The Scotland Bill (the “Bill”), in its present form, could result in major changes to income tax, the introduction of the concept of a ‘Scottish taxpayer’, a new land tax and an increased landfill tax. […]
Read More… from The proposed new Scotland Act – How UK business may be affected
UK Budget 2011 – wide ranging anti-avoidance legislation, changes to tax rates and allowances and the treatment of non-domiciled individuals and much more […]
The revised version of the condensed OECD Model brings welcome clarity to the meaning of employer for Article 15 (short term assignment) purposes. […]
The Government has issued its proposals for a statutory residence test (“SRT”) for individual taxpayers. […]
Read More… from Proposed new residency test – Complexity replaces uncertainty?
UK Committee of Public Accounts report on lack of control over intra-company transfers (“ICT”) is predicted to spark enforcement of sponsor’s obligations. […]
Read More… from Immigration crackdown on sponsor breaches predicted