Residency is an important factor when deciding which jurisdiction the taxpayer should pay tax in and rules vary between countries. Guillermo Narvaez, tax partner and technical director, Kreston Global Tax Group, considers the tax traps

An accountant’s claim for input tax and VAT relief of £240,842.78 has been rejected as his luxury leisure complex was ruled not ‘business expenditure’

HMRC has seized three non-fungible tokens (NFTs) and arrested three people as part of an investigation into a £1.4m tax evasion fraud