Mixed-use stamp duty land tax: history of commercial abuse
There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.
There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.
Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.
Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad
For many years, employer-supported childcare in the UK was closely associated with childcare vouchers.
Cyber attacks are having a significant impact on both UK citizens and the economy.
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.
The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.
Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their manifesto pledge not to raise income tax.