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Experiencing a delay on the way to my firm’s Glasgow office recently because the shooting of the latest Spiderman film had taken over the city centre, I reflected on just how successful our cre

The Construction Industry Scheme (CIS) is a complex system that affects a wide range of businesses involved in UK construction work, including many that may not realise they fall within its sco

The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (VARLA 2025) received Royal Assent in September 2025, marking a major step in the evolution of Welsh tax powers.

In the second part of this series on inheritance tax, we outline the significant changes to UK inheritance tax rules effective from April 2025, focusing on the replacement of domicile with long

Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.

My article ‘Unpaid employment taxes: shifting liability’ in the September issue of Tax Adviser outlined HMRC’s powers to collect unpaid PAYE and NICs from employees and persons other t

The transfer of assets abroad (ToAA) code is a cornerstone of the UK’s anti-avoidance regime, designed to prevent individuals from avoiding UK income tax by transferring assets to persons abroa

The 2024 Budget announced several major changes for inheritance tax, marking a radical reform of this tax akin to the 2006 changes for trusts.

The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or after 1 April 2024.

On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a comprehensive package of measures designed to add