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Financial Services & Tax

Articles

A draconian deterrent

A draconian deterrent

A strict liability criminal offence for off-shore tax declarations can only lead to one grim outcome, warns Robert Maas
Developing investment

Developing investment

Africa's robust and consistent growth over the past few decades makes the region a very attractive destination for investment, but the inherent risks and challenges must be adequately managed, advises Geoff Cook
Moving goalposts: remittance charges

Moving goalposts: remittance charges

Helen Ratcliffe analyses the changes made to the remittance basis charges for non-domiciled UK residents in the government's recent Autumn Statement
Hidden control

Hidden control

In their eagerness to quell multi-national tax evasion, will the government's Small Business, Enterprise and Employment Bill 2014-15 create the desired level of transparency, or will it spook business into becoming even more secretive, asks Lucy Edwards