Share exchanges: just and reasonable adjustments
Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element....
Features
Features
Supply chain transformation: VAT as an enabler
Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has becom...
Elden v HMRC: where procedure becomes the problem
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process....
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Tax adviser registration: modernising and mandating
Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:
Workplace nursery schemes: the parent trap
For many years, employer-supported childcare in the UK was closely associated with childcare vouchers....
Demystifying partial exemption: getting VAT recovery right
Partial exemption is one of the trickiest and most misunderstood areas of VAT.
Mutual trading: the four key conditions
The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes betw...
The high value council tax surcharge: a reform with significant implications
After months of speculation, the UK government’s much-trailed Budget was finally delivered at the end of November....
Cash for information: how HMRC is paying for intelligence
In November 2025, HMRC formally launched an enhanced informant and reward scheme, marking a significant shift in the UK’...
Cyber controls: tax risk governance
Cyber attacks are having a significant impact on both UK citizens and the economy.