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Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activities.

Identifying the commencement of a business or trade depends on the particular facts and circumstances and has a number of tax consequences.

A 2022 decision of the Court of Appeal put companies with investment business, including ultimate and intermediate holding companies in trading groups, on notice that a legislative amendment in

The rise of social media has given birth to a new type of taxpayer: the influencer and content creator. Does this new group need their own tax rules and guidance?

In recent years, the UK has cemented its reputation as a creative talent hub.

For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2020 resulted in fundamental changes to the way goods are traded.

The Upper Tribunal decision in Alexander Beard v HMRC [2024] UKUT 73 (TCC) may interest tax practitioners who find themselves grappling with the UK tax treatment of distributions recei

HMRC will commence an enquiry into research and development (R&D) claims under Finance Act 1998 Sch 18 para 24.

Just a few days after this article appears, a new government will be formed to lead the country for the next five years.

All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to other potential clients. Fee disputes cause significant problems, however.