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The recent Welsh government’s land transaction tax (LTT) consultation looks at extending the time limit indefinitely for reclaims and exemption from higher rates in limited circumstances.

The ATT has responded to the consultation on ‘Transparency of land ownership involving trusts’, which was issued late in 2023.

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

2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operations within the business.

This article aims to provide a simple overview of generative artificial intelligence (GenAI) and its relevance to tax.

At HMRC we are constantly reviewing and developing our guidance to ensure we are meeting the needs of our customers. As you can imagine, this is a huge task.

I work in an environment where tax is not the normal specialisation.

It is very unlikely that the new graduates and school leavers of 2023 will have an unbroken, linear career in taxation.

Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and council tax), land transaction tax (the devolved equivalent to stamp duty l

When we think about the VAT implications of a three-party deal, we usually reflect on the output tax challenges, and I considered the practical issues of these supplies in my previous article