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The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

The employment-related securities rules caused a lot of controversy when they were first announced in April 2003, just a few days after the Income Tax (Earnings and Pensions) Act (ITEPA) 2003,

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

The Upper Tribunal has affirmed the First-tier Tribunal’s ruling in HMRC v BlueCrest Capital Management (UK) LLP [2023] UKUT 232 regarding the application of the salaried members rule

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

Under employment law, there are three status categories: employee, worker and self-employed.

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

During the festive season, employers will inevitably be thinking about rewarding their employees by way of Christmas presents and/or a Christmas party.

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