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
In our response to the consultation ‘Making public services work for you with your digital identity’ (tinyurl.com/3mufkwar), the ATT emphasised that any digital id
The issue mainly affects parents and carers who:
The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan system.
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
HMRC took 2024/25 tax returns that were submitted early and reviewed them for provisional figures and round sums.
For many disabled people, and for those who support them, the ability to build up savings can be critical.
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.