Treasury Committee: scrutiny of HMRC
Dame Meg Hillier moved from chairing the Public Accounts Committee in the last Parliament to chairing the Treasury Commi...
Features
Features
The new CTA qualification: changes from 2028
In the ever-evolving landscape of UK taxation, the Chartered Tax Adviser (CTA) qualification has signalled technical exc...
Umbrella companies: labour supply chains
Over the last 25 years, the UK’s employment tax legislation has evolved largely in response to repeated attempts by succ...
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Tax simplification project: revisiting the OTS review
In October 2014, I co-authored the former Office of Tax Simplification (OTS) report on the competitiveness of the UK tax...
Tax threshold freezes: the impact of fiscal drag
Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their ma...
A company share buyback: the battle of Boulting
In my October 2020 article ‘On the way to the forum’, I looked at an unsuccessful judicial review claim reported as R (o...
What does 2026 hold? Preparing for the year ahead
The year 2025 was one of tough fiscal choices and global disruption.
Meaningful VAT reform: the patchwork quilt of tax
When VAT replaced purchase tax in 1973, following the UK’s entry into what was then known as the European Economic Commu...
Football finances: HMRC’s crackdown on non-compliance
In September 2025, former England and Liverpool footballer John Barnes was declared bankrupt following a petition by HMR...
Review of Budgets 2024 and 2025: looking at the two Budgets as one...
Now that we have had a little time to reflect on this government’s first two Budgets – and to move away from the extensi...