The circular economy: the implications for tax policy
The global economy is increasingly strained by resource depletion and environmental degradation.
The global economy is increasingly strained by resource depletion and environmental degradation.
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.
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
Given the scale of the sector and its contribution to the UK economy, this article looks in particular at UK tax resident international footballers.
The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability partnerships (LLPs).
April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax rules and rates, and soon enough the start of a brand new compliance cycle.