As expected, the document from HM Revenue & Customs re-affirms the sentiment echoed at March Budget 2015 by stating on page 12, under a heading entitled ‘The Proposal,’ that: “The government’s ...

The Statutory Residence Test (SRT) allows contractors and other individuals to determine residence status for a tax year, writes Kevin Austin, managing director of Access Financial. Each tax year is ...

A stop sign where Pedro Alfonso Castaneda most probably sought to make his fatal left turn while new traffic signals had not yet been activated. The accident triggered a test of contractor liability ...

On NATO’s Eastern Flank, low-grade Russian attacks are ramping up. WSJ’s Matthew Luxmoore goes inside Lithuania’s efforts to build defenses and train citizens for war as fears of a full-scale conflict ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Bobby L. Hickman is a longtime business and financial journalist who brings decades of ...

Objectives Failure to recruit sufficient applicants to general practice (GP) training has been a problem both nationally and internationally for many years and undermining of GP is one possible ...