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After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair.

The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

During a marriage ceremony, we are likely to have heard the phrase: ‘...let no man put asunder’.

It has been a busy year for changes to National Insurance contributions (NICs).

In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision in favour of the taxpayer in the case of Cobalt Data Centre 2 LLP

The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day. The government will not be cutting the previously enacted rates of corporation tax.

Universal credit is replacing six legacy benefits including working tax credit and child tax credit. It is administered by the Department for Work and Pensions (DWP).

Honeymoon (noun): A holiday or trip taken by a newly married couple. Or any early harmonious period in a relationship, especially the first month.

Lying at the heart of the Self Assessment system is HMRC’s power of enquiry.

The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most significant tax changes seen for many years.