Search

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.

One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax system, armed with up-to-date reporting and forecasting.

Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstanding LITRG volunteer, had a keen interest in how the tax system treats and supports peopl

The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidmore OBE MP – sets out the recommended actions for the UK to transition to its

Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been outside the headlines so far as tax advisers are concerned.

After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the two years’ after.

As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of Tax Adviser, the introduction of the tax year basis in 2024/25, and