Insights

The employment-related securities (ERS) regime is very broad. It encompasses shares and other securities (including units in a collective investment scheme) acquired by an individual, who is given that right through their employment.

The way we undertake business has substantially changed. Remote working creates numerous tax considerations and corporate residency is one of them. So how is corporate residency decided?

When it comes to tax and business planning, multinationals should focus on economic substance and how it links to location. 

Rarely does a definition matter so much and have so many implications for VAT. We look at the confusions often caused by misinterpretation of the term.

Timothy Goodger, partner at City law firm Elborne Mitchell LLP, considers why CWBs are under so much scrutiny.

Whatever the circumstances of your wish to provide perks to staff, there are tax issues to take into account. We look at the common ways that brokers can provide share incentives and the key tax considerations.

We explore the benefits of a control-based approach to data protection. How does it contribute to a secure and compliant environment? And what new approaches have recently been approved in the UK?