Search

Reflecting on 2022, I think we can all agree that it has been an eventful year.

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

Hello, and welcome to the Deputy President’s page for December.

In our last column, we said that the government would announce their budget plans on 31 October.

Transport is the biggest source of greenhouse gas emissions and accounts for 27% of the UK’s total emissions according to figures published by the Department for Business, Energy and Industrial Str

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

It’s not normal in tax for something announced one day to become out of date just a short while later. But we are not in normal times, and recent events have shown that this can indeed happen.

Research and development (R&D) tax relief is in the news a lot these days, not always for the right reasons.

The rules relating to off-payroll working and IR35 have long been a contentious issue for self-employed (or not) contractors and, more recently, organisations utilising their services.

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