News

August 29th, 2023

The United Kingdom: You’ll Never Leave

Introduction As most readers will know, UK taxation is sensitive to the residence status of all taxpayers and, in the case of individuals, their domicile status.   When it comes to domicile, of course, we see undoubted pressure as to whether  such benefits should persist.   It is fair to say that  the benefits have […]

August 14th, 2023

MiCA: A new era for Cryptocurrency regulation in the EU

MiCA – introduction The European Council has just approved a groundbreaking regulation that is set to reshape the cryptocurrency landscape. Known as the Markets in Crypto-Assets (MiCA) Regulation, this legislation marks the world’s first major attempt to regulate the cryptocurrency industry on a comprehensive scale. It’s a significant milestone that is set to position the […]

August 11th, 2023

How to make a peanut butter and banana sandwich…

Method “Peel and slice the banana. Spread 2 slices of bread with peanut butter and cover with sliced banana. Place the remaining pieces of bread on top and push down gently” Yes, this is actually a ‘recipe’. Don’t ask why I was looking, but I found it on Jamie Oliver’s site. No wonder his restaurants […]

August 4th, 2023

OECD MDR Rules: Mandatory in the UK…

“Right now…” With effect from the 28th March 2023, the United Kingdom has implemented the mandatory cross-border tax avoidance arrangements disclosure rules (MDR). This regime is based on guidelines published by the Organisation for Economic Co-operation and Development (OECD). The primary goal of MDR is to ensure that tax authorities are informed about Common Reporting […]

July 24th, 2023

10 years later: is GAAR still the last salvation against the Walking Dead?

An introduction to GAAR and the undead Ok, the title mixes two separate horror franchises. That said, some might say the Walking Dead is somewhat derivative of the 28 Days Later etc… not even getting on to the Last of Us. There are some parallels between GAAR and this genre of horror. The most desperate […]