Northern Ireland / All

HMRC’s Requirement to Correct (RTC) facility, which provides a window of opportunity for individuals, trustees and companies to correct any offshore aspect to their tax affairs, closes on 30 September 2018.

Many international groups have appointed non-resident individuals to a director role for their UK or Northern Ireland subsidiaries.

As part of the UK Autumn Budget on 22 November 2017, Chancellor Philip Hammond announced that, from April 2019, the UK government intends to tax capital gains made by non-residents on the disposal of all types of UK real estate, both commercial and residential.

The UK government intends to tax capital gains made by non-residents on the disposal of all types of UK real estate.

Proposals for a new withholding tax on UK sourced royalties.

Our "at a glance" guide provides an overview of the key announcements which were published by HM Treasury on 22 November 2017.

In 2016, the UK enacted legislation requiring certain entities and groups to publicly disclose information relating to their UK tax

One of the main consequences of Brexit has been to bring into sharper focus the role customs duties (tariffs) play

The UK snap General Election produced no clear majority in the House of Commons.  Prior to this, the UK government