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The National Minimum Wage (NMW) came into force under the Labour government in 1999.

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

In July, the government published draft legislation to remove the specific tax treatment for income and gains from furnished holiday lets (FHLs) from April 2025.

The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions contained within TCGA 1992 s 162.

Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activities.

Identifying the commencement of a business or trade depends on the particular facts and circumstances and has a number of tax consequences.

A 2022 decision of the Court of Appeal put companies with investment business, including ultimate and intermediate holding companies in trading groups, on notice that a legislative amendment in

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.

In recent years, the UK has cemented its reputation as a creative talent hub.

For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2020 resulted in fundamental changes to the way goods are traded.