On 15 October 2019, the text of a new comprehensive double tax treaty (DTT) between the UK and Gibraltar was released (the Treaty).  The Crown Dependencies (CD) (Jersey, Guernsey and the Isle of Man) have had treaties with the UK for a number of years, and these were replaced with comprehensive treaties in 2018 (with

EU rules, red tape, bureaucracy, etc., but let’s remind ourselves of some basic facts. For the last 4,000 years[1], Britain has been trading with others from overseas.  Amber from the Baltic, figs and wine from France in return for metals, stone etc.   Things have changed a lot in the last 4,000 years, and all we

Headlines Companies with interest expense over £2m pa need to make PIE election and remove other sources of income. All companies must review their financial arrangements for the applicability of the many UK restrictions for deductibility of interest. Companies will be able to claim land remediation relief and utilise group relief with other corporation taxpayers.

There are many reasons why Mr Gove demonstrates his cluelessness, but the suggestion to abolish VAT and replace it with a sales tax is so unintelligent, retrograde and moronic as to be incredible. There is a reason that only the USA insists on sales taxes, apart from having very small brains, and that is it