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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.

As more of us acquire electric cars, the question of taxation looms.

There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.

As many expected, the Chancellor’s Spring Statement proved to be rather a ‘non-event’ from a tax policy perspective. The Statement still provides important context, however.

I had been working in tax for around 20 years when I attended an International Tax meeting. At some point, I casually mentioned that the UK’s personal tax year ends on 5 April.

UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.

Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.

Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad

The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.