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There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah v HMRC [2023] UK FTT 539 (TC)).

Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pricing and customs valuation is causing businesses that purchase goods for import into th

There are several routes to rescue an insolvent company, but to give a business the best possible chance of recovery, securing more time to pay debts is typically crucial.

Rarely a day goes by without a whistleblowing story in the press – from patient safety concerns in hospitals, to fraud in the meat industry to toxic workplaces in the CBI.

Before the sudden reforms of the inheritance tax rules in March 2006, there was a fundamental distinction between life-interest trusts and discretionary trusts.

Health warning.

HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 afterwards.

More and more is being written about employee ownership trusts and the tax incentives available when establishing them (see ‘Employee ownership trusts’, Tax Adviser, April 2023), not to me

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.