Private hire operators: a key VAT precedent
A landmark ruling by the UK Supreme Court has provided long-awaited clarity o
Features
Features
Medpro: the treatment of appeals filed after statutory deadlines
One of the first practical rules I learnt in tax was that appeals against assessments should be made within 30 days....
The Employer of Record model: employment tax considerations
We are operating in a world where attracting and retaining talent is a challenge that all organisations are facing, with...
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Unpaid corporation tax: third-party collection
My article ‘Unpaid employment taxes: shifting liability’ in the September issue of Tax Adviser outlined HMRC’s powers to...
Inheritance tax: an era of change for lifetime gifting
With the Autumn Budget due on 26 November 2025, tax advisers across the UK are preparing for what could be (in combinati...
Reform of APR and BPR: a new era for trust planning?
The history of inheritance tax can be traced back well over a century, and for much of that time death duties posed chal...
Authorised Corporate Service Provider: compliance requirements
The Authorised Corporate Service Provider (ACSP) regime is now in force.
Leasehold enfranchisement: controversial tax implications
Leasehold enfranchisement, where tenants collectively buy the freehold of their flats, has complex tax implications unde...
Levelling up: sustainable development
Almost exactly ten years ago, on 25 September 2015, the 193 countries of the UN General Assembly adopted the 2030 Agenda...
Transfer of assets abroad: mind your motives
The transfer of assets abroad (ToAA) code is a cornerstone of the UK’s anti-avoidance regime, designed to prevent indivi...