Tax planning: the concept of ‘carelessness’
The complicated world of tax planning is shaped not only by evolving legislation but evolving perceptions, creating chal...
The complicated world of tax planning is shaped not only by evolving legislation but evolving perceptions, creating chal...
Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and cou...
The next step on the international reporting road takes place on 1 January 2024, when platforms will be required to star...
The attempts of employees (typically, directors) to extract funds from their companies in a tax-efficient fashion and th...
The highly respected Institute for Fiscal Studies recently released a document ‘Tax and public finances: the fundamental...
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May.
The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.
In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tiny
What is immediately obvious from the tax dispute resolution statistics recently published both by HMRC’s Annual Report a...
Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pricing and c...