Specialty Group: TAG Tax

The High Court of Australia has upheld the Full Federal Court’s decision that unpaid present entitlements (UPEs) from a trust to a corporate beneficiary do not, without more, constitute a loan for the purpose of sectio ...

If your business is incorporated and seeking an attention-grabbing compensation benefit, check out an employee stock purchase plan (ESPP). A recent survey of about 600 business leaders by Computershare, a global financia ...

UK companies operating overseas through branches have enjoyed flexibility in how those activities were taxed in the UK. However, significant changes are now expected following a recent announcement by HMRC. The governmen ...

A recent federal court decision is prompting renewed discussion around whether certain taxpayers may still have opportunities to recover penalties tied to federal tax filings during the COVID-19 pandemic disaster period. ...