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UPDATE: 

Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy objectives of reducing the tax attractiveness of holiday a

As the complexity of the stamp duty land tax legislation has grown, so has the number of cases heard at tribunal.

As all members of CIOT and ATT will be aware, the duty to manage their professional risk is an increasing obligation.

The progress of artificial intelligence (AI) is well documented, and the impact on tax professionals will continue to evolve.

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

Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and commentators on the main Budget decisions.

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.

Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for plant and machinery claims, even though few practitioners will be concer