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Without wishing to comment on the accuracy of the general public’s perception of inheritance tax, it is probably fair to say it is widely considered to be an unpopular tax.

One area of increasing importance concerns responsibilities where taxpayers and/or their agents use software to file returns with HMRC.

A fundamental aspect of the tribunals system is that a tribunal is meant to be a more accessible forum for achieving justice than the courts.

Entrepreneurs’ relief (now business asset disposal relief) was introduced in the Finance Act 2008 and has survived longer than its predecessor, taper relief.

The start date of Making Tax Digital for Income Tax (MTD ITSA) was officially deferred from 6 April 2024 to 6 April 2026 following the laying of regulations before the House of Commons on 22 Fe

The CIOT’s Low Incomes Tax Reform Group (LITRG) published a report in April 2023 – ‘Good guidance: the importance of effective guidance for unrepresented taxpayers’ (see

In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] UKFTT 84.

The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud.

This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider funding package of which Scottish taxation is a part, progress (or otherwise

Thresholds are an integral part of the tax system.