Monthly Archives: November 2021

In recent years, the UK has been tasked with implementing various tax rules which have been negotiated and agreed at the international level, albeit in very different circumstances, namely the EU Anti-Tax Avoidance Directive (ATAD) and the OECD led Multilateral … Continue reading →

One of the issues often raised with plans to introduce is wealth tax is the problem of valuation. Aside from political issues around the tax base, and assuming that value should be determined by reference to market value, how does … Continue reading →