Unpaid employment taxes: shifting liability
Employers are legally responsible for deducting, accounting for and paying income tax and Class 1 primary NIC to HMRC un...
Features
Features
Motorbikes, yachts and horses: private or mixed use?
Yachts and horses have often been grouped together as targets for HMRC with regards to private usage....
The circular economy: the implications for tax policy
The global economy is increasingly strained by resource depletion and environmental degradation.
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The Tax Gap: small company compliance
HMRC published its estimate of the Tax Gap on 19 June 2025 – covering the 2023-24 tax year, with revisions of estima...
CBAM in 2025 and beyond: what you need to know
The Carbon Border Adjustment Mechanism (CBAM) has developed rapidly from a policy concept into a central pillar...
Closing the tax gap: government strategy on non-compliance
On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a...
HMRC Spotlight 69: property business incorporations
On 28 April 2025, HMRC published Spotlight 69 ‘Liquidation of a limited liability partnership used to avoid capi...
Tax Technology Conference 2025: the current and future landscape
More than 250 tax professionals attended the ATT-CIOT Tax Technology Conference 2025, held at Birmingham’s Internati...
The drama of US tariffs: a practical response
In April, US President Donald Trump introduced a swathe of increased tariffs (or customs duties) in an attempt t...
Residential conversions: VAT saving opportunities
The brainchild of this article came when I visited a pub near my local theatre, only to discover that it had per...