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Without wishing to comment on the accuracy of the general public’s perception of inheritance tax, it is probably fair to say it is widely considered to be an unpopular tax.

HMRC has often claimed that big backlogs in issuing VAT registration numbers are caused by basic errors made by the applicants when they complete Form VAT 1.

The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life.

The National Audit Office (NAO) published its comprehensive report titled ‘Tackling tax evasion in high street and online retail’ on 9 September 2024 (see

In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrangements between employers, nurseries, a scheme provider and employees (who

What changes are taking place on 1 January 2025?

Fees charged by private schools to their pupils are currently exempt from VAT under Value Added Tax Act (VATA) 1994 Sch 9 Group 6.

Taxes have been around for a long time, though the way in which they are levied has changed somewhat over the centuries.

Digitalisation plays a crucial role in supporting development.

In Tax Adviser (April 2024), I considered the Chelmsford City Council [2022] UKUT 149 (TCC) decision on whether local authorities’ provision of sports services should fall outside the

True or false? Input tax cannot be claimed on any expenditure that relates to business entertainment.