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How does the Dutch tax system achieve this? In large part, it reflects the differing attitudes in common law and civil law countries.

There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.

As many expected, the Chancellor’s Spring Statement proved to be rather a ‘non-event’ from a tax policy perspective. The Statement still provides important context, however.

I had been working in tax for around 20 years when I attended an International Tax meeting. At some point, I casually mentioned that the UK’s personal tax year ends on 5 April.

UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.

And this new tax year is rather a special one: at long last, we have reached the official start date for Making Tax Digital (MTD) for Income Tax.

• 12,029,168 self-assessment returns were expected.
• A total of 11,489,825 retu

The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.

After months of speculation, the UK government’s much-trailed Budget was finally delivered at the end of November.

On the public policy front, our teams, led by Ellen Milner and Emma Rawson, have been actively engaged in making representations on the Finance Bill.