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In recent years, a growing number of UK landowners have explored the development potential of their agricultural holdings.

Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.

On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a comprehensive package of measures designed to add

The Carbon Border Adjustment Mechanism (CBAM) has developed rapidly from a policy concept into a central pillar of climate and trade regulation in Europe and is o

I can remember the first time I saw a corporation tax assessment seeking tax on a loan to a participator.

The brainchild of this article came when I visited a pub near my local theatre, only to discover that it had permanently closed its doors and will be converted in

There are many situations when a business supplies goods or services but relies on the customer to confirm the amount that can be charged at a particular time.

Whilst the UK does not impose a direct exit tax on individuals departing its shores (unlike the United States with its expatriation tax under IRC 877A), leaving the UK does come with its own se

HMRC released a new consultation on third party data on Spring Statement day, which aims to reform the approach to third party data acquired under HMRC’s bulk data powers (see

The Utopian outcome for any business deal is to issue a sales invoice and get full payment from your customer; e.g. Betty issues an invoice for £100 plus VAT and gets paid £120.