Tax cap not taking account of tax paid in other EU jurisdiction
Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.
PAYE and pilots
In the wake of updated UK CGT rules for non-residents, Nick Farmer and Stephen Hemmings assess the tax treatment for non-residents disposing of residential property in eight different jurisdictions
UK residence: full-time abroad?
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
By Peter Vaines
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms
David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax