Search

Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.

There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah v HMRC [2023] UK FTT 539 (TC)).

Since April 2006, contributions to and distributions from UK registered pension schemes have been subject to a series of tax exemptions, ‘normal’ tax charges and ‘special’ tax charges.

The recent Court of Appeal decision in Bhaur and others v Equity First Trustees (Nevis) Limited and others [2023] EWCA Civ 534 is the latest in a long line of cases considering the limits

The pensions dashboard is the largest digital transformation project that the pensions industry has ever attempted: the creation of a digital platform consolidating the pension information of every

The Low Incomes Tax Reform Group (LITRG) was established in 1998, when John Andrews, then President of the CIOT, identified the need for low income, unrepresented and often vulnerable taxpayers to

The Scottish Tax Clinic is an experiential learning environment (learning through experience), exposing our students to how tax works in the real world.

The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent income tax, and uniquely maintained a citizenship basis of taxation, meaning that US cit

The UK government regards tax compliance checks as a key tool to help tackle the tax gap and fund the Exchequer.

I can remember the first time that I came across an assessment in relation to a loan to a participator.