Traffic management under CIS: changing lanes
HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 March 2025, continues to create practical and compliance challenges for bu
HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 March 2025, continues to create practical and compliance challenges for bu
For most of my career as a tax professional, I have been fascinated by the idea of doing things better, smarter and in a more technology-enabled way.
Digital platforms have become a normal route to market for individuals and businesses, with almost 4 million sellers using them in 2025.
The VAT treatment of food is a good example of how a simple, widely known tax rule is actually subject to considerable complexity and, consequently, much confusion.
In ‘Demystifying partial exemption: getting VAT recovery right’ (March 2026, Tax Adviser), we explored the fundamentals of partial exemption – the process of determining how much VAT a business can
For many disabled people, and for those who support them, the ability to build up savings can be critical.
There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.
Heritage estates do not fit neatly into the UK’s inheritance tax framework. They are not simply investment portfolios to be traded or businesses to be broken up.
There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.