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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.

Inquiry into the take-up of benefits in Scotland

LITRG recently submitted written evidence to the Social Security Committee in response to the Committee’s inquiry examining the take-up of

The government published a consultation in July, in response to the Low Pay Commission’s recommendations to address issues around one

MTD for VAT is now in full swing, with the first stagger 3 returns submitted in October, and the first deferred monthly returns being filed by 7 December.

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.