Capital interests: mixed member partnerships
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] ...
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] ...
The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud...
Thresholds are an integral part of the tax system.
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider fun...
2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operat...
At HMRC we are constantly reviewing and developing our guidance to ensure we are meeting the needs of our customers....
When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’....
The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936....
This is the third article in a series exploring the connections between tax and sustainability.
The complicated world of tax planning is shaped not only by evolving legislation but evolving perceptions, creating chal...