What next for VAT? How to levy taxes
Taxes have been around for a long time, though the way in which they are levied has changed somewhat over the centuries....
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Filing software: should HMRC set more in-depth standards?
One area of increasing importance concerns responsibilities where taxpayers and/or their agents use software to file ret...
The UK creative industry: reform of tax reliefs
In recent years, the UK has cemented its reputation as a creative talent hub.
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A global VAT One Stop Shop: boosting development
Digitalisation plays a crucial role in supporting development.
Northumbria Healthcare: when HMRC’s guidance is binding
In Tax Adviser (April 2024), I considered the Chelmsford City Council [2022] UKUT 149 (TCC) decision on whether local au...
Non-deductible input tax: when can a claim still be made?
True or false? Input tax cannot be claimed on any expenditure that relates to business entertainment....
Social media: the taxation of influencers and content creators
The rise of social media has given birth to a new type of taxpayer: the influencer and content creator....
The pursuit of costs: litigation processes
A fundamental aspect of the tribunals system is that a tribunal is meant to be a more accessible forum for achieving jus...
Property capital gains tax: a comprehensive guide
For individuals (including UK resident trustees and personal representatives) who dispose of UK property, capital gains ...
How generative AI is transforming tax practice
A May 2024 survey by Tolley found that two-thirds of UK tax practitioners are regularly using generative AI or are plann...