The tax gap between what is paid and what is owed to HMRC
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and what is actu...
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and what is actu...
One of the traditional means of apparently simplifying the tax system has always been to lift thresholds....
There has been a significant amount of coverage in accountancy and contractor press and forums recently on managed servi...
Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outst...
The UK General Anti Abuse Rule (GAAR) was introduced in April 2013 (and applies to arrangements entered into on or after...
One of the best series of events – at least in my view(!) – is the History of Tax events run by the Worshipful Company o...
HMRC introduced updated guidance on crypto assets on 2 February 2022, looking at the world of decentralised finance (DeF...
In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case of Hardy v...
I have been following the progress of Making Tax Digital (MTD) with considerable interest, and have recently been involv...
The combined cases of Peter Lowe and Civic Environmental Systems Ltd v HMRC [2022] UKUT 84 (TCC) addressed three very di...