Disability and the tax system: guidance
Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstanding LITRG v...
Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstanding LITRG v...
This article is the final piece in a series of three exploring some of the tax issues faced by companies or groups in re...
The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative ...
The volume of R&D claims has increased rapidly for years, thanks in part to unscrupulous firms offering SMEs ‘guaran...
Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced w...
VAT and mixed supplies is a hotbed topic that has probably perplexed HMRC’s policy teams more than most other issues....
Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been outside t...
As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island of Ireland...
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the...
Employee ownership trusts have enjoyed a surge of popularity in the last few years.