A digital single window
Platform work has been defined by EU-OSHA, the European Agency for Health and Safety at Work, as ‘all labour provided th...
Platform work has been defined by EU-OSHA, the European Agency for Health and Safety at Work, as ‘all labour provided th...
In the November 2019 issue of Tax Adviser, ‘An inspector calls’, I discussed the High Court’s dismissal of a judicial re...
One of the key topics for tax administrations concerns what academics might call asymmetric information....
The taxation of pension schemes was thoroughly overhauled in the Finance Act 2004 with the new rules coming into force o...
As the world returns, gradually, to full time business on the other side of the Coronavirus pandemic and discovers the ‘...
I set out in my appearance at the Treasury Select Committee at the start of April how HMRC is playing a vital role to de...
An ever increasing deluge of ink on the statute books is dedicated to quashing any perceived tax avoidance before it eve...
As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions concerning the...
In 2019, we saw a number of cases directly addressing the culpability of taxpayers and, in particular, the meaning of de...