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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

The next step on the international reporting road takes place on 1 January 2024, when platforms will be required to start keeping records of those selling goods or services and report details

Was it really just a year ago that a Conservative government was trumpeting the biggest package of tax cuts in half a century?

The attempts of employees (typically, directors) to extract funds from their companies in a tax-efficient fashion and the attempts of the authorities to thwart such arrangements are likely to

The highly respected Institute for Fiscal Studies recently released a document ‘Tax and public finances: the fundamentals’ (see tinyurl.com/jrycjhy4) highl

Robotic process administration, artificial intelligence, machine learning, large language models: the buzzwords just keep coming.

The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.

Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May. After this date, entitlements have no value and will no longer be tradeable.

No two years in tax are ever the same.

In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tinyurl.com/