Four (Digital) Candles

The Ordinance confirms that the creation, formation, execution and performance of binding contracts can be effected by computers without human intervention.


The mind-boggling scope of HMRC’s new systems

Taxpayers need to be aware that it will be used increasingly – thus placing a higher burden on taxpayers, since the onus is on them to prove their returns are correct.” Says Jessica McLellan, a Director in Tax Risk at Blick Rothenberg.


Implications of the BVI Economic Substance Act

Pre-existing entities which are in existence on 1 January 2019 will need to demonstrate economic substance requirements no later than 30 June 2019 and meet reporting obligations within one year of that date.