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There was much speculation ahead of the first Labour Budget in 14 years.

Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for many professional services limited liability partnerships (LLPs), especi

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.

Exactly three years ago, in the November 2021 issue of Tax Adviser, I wrote about the Court of Appeal’s decision in the case of HMRC v Professional Game Match Officials Limited

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.

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

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

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