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Since 2020, new alcohol duty legislation has come into effect (1 August 2023), including the primary legislation (see tinyurl.com/mrkmcrtj) and The Alcohol

One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments received by former employees.

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.

In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] UKFTT 84.

According to government statistics, there are 4.8 million companies on the Companies House register that have a shareholder who has an interest of 2.5% or more in

Following a series of significant changes to the taxation of non-doms in both 2008 and 2017, the Spring Budget may have effectively signalled the end of the regim

Scottish aggregates tax

The CIOT has replied to the Scottish Parliament’s call for views on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill, which creates a new devolve

The many tribunal decisions on the high income child benefit charge, mostly concerned with ‘reasonable excuse’, reflect HMRC’s inadequate and potentially misleading ‘guidance’, and the difficul

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

Thresholds are an integral part of the tax system.