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In the January 2018 issue of Tax Adviser, I wrote an article ‘Manual transmission’ in which I considered the High Court’s dismissal of a judicial review claim brou

February 2019 celebrated the 15 year anniversary of the launch of Facebook, a US based social media and social networking service that initially launched online before being developed into a mobile

The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the general election.

The law relating to surrogacy arrangements is under review by the Law Commission and Scottish Law Commission.

When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wanted to prevent taxpayers from doubling up on tax relief through ‘recycling’,

Article 31 of Directive (EU) 2015/849 (the ‘Fourth Money Laundering Directive (MLD)’) imposed on each EU member state a duty to require certain categories of trustees to obtain and hold various inf

The Annual Tax on Enveloped Dwellings is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000.

Real time reporting of PAYE information has been with us now since 2013.

Bitcoin, the first and most well-known cryptoasset, is now just over 10 years old. For many, the world of cryptoassets, with its baffling lexicon and impenetrable acronyms, remains a murky one.

“Death, taxes and childbirth!