Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC)...
Personal tax Tax rates and allowances for 2022/23
It has been almost 20 years since the introduction of the intangible fixed assets (IFA) regime (Corporation Tax Act (CTA...
The video game market has evolved into the UK’s most lucrative entertainment sector.
Ensuring that you’re operating securely in cyber space can be a daunting prospect, but there’s plenty of advice and guid...
Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a re...
After launching in 1960 in the US, more than 45 countries now have their own real estate investment trust (REIT) regime,...
For a multinational enterprise (MNE), communicating its approach to taxation to stakeholders is becoming ever more impor...
In a world where time is precious, fast and secure, digital financial solutions are being welcomed with open arms....