Fixed establishments: is the definition 'fixed' yet?
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life....
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life....
The National Audit Office (NAO) published its comprehensive report titled ‘Tackling tax evasion in high street and onlin...
What changes are taking place on 1 January 2025?Fees charged by private schools to their pupils are currently exempt fro...
In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrang...
Taxes have been around for a long time, though the way in which they are levied has changed somewhat over the centuries....
Digitalisation plays a crucial role in supporting development.
In Tax Adviser (April 2024), I considered the Chelmsford City Council [2022] UKUT 149 (TCC) decision on whether local au...
True or false? Input tax cannot be claimed on any expenditure that relates to business entertainment....
For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2...
The proposed abolition of the special rules for furnished holiday lettings was a reminder that there are still many allo...