Scottish taxes: the progress of continuing devolution
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider fun...
Management of taxes
Management of taxes
Navigating the tax landscape: the challenges for 2024
2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operat...
HMRC Guidance: providing information to individuals, businesses and agents
At HMRC we are constantly reviewing and developing our guidance to ensure we are meeting the needs of our customers....
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Business tax road map: where are we going?
When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’....
Transfer of assets abroad: the boundaries of the rules
The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936....
Sustainability regulations and tax: taking a cross-functional approach
This is the third article in a series exploring the connections between tax and sustainability.
Tax planning: the concept of ‘carelessness’
The complicated world of tax planning is shaped not only by evolving legislation but evolving perceptions, creating chal...
Wales and devolved tax powers: scope to do more?
Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and cou...
Global reporting standards: how will they impact the UK?
The next step on the international reporting road takes place on 1 January 2024, when platforms will be required to star...
Employee benefit trust arrangement: careless and deliberate conduct
The attempts of employees (typically, directors) to extract funds from their companies in a tax-efficient fashion and th...