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The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip Hammond’s final announcement – that he’s just delivered his last Autumn State

Background

The government published proposals for a levy on drinks that contain added sugar. Behind the tax is concern that drinks that are high in sugar content are leading to obesity.

The use of technology has become a prerequisite for success in almost every sector of business.

One of the great desires of the European Commission is to take control over corporate taxes across the European Union.

Background

The government has adopted legislation that will change the place of supply of repair services provided to insurers with effect from 1 October 2016 (

Where the sum payable for a property is contingent or uncertain, an application for deferment of SDLT will also have to be done within the 14 days rather than the current 30 days.

(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of devolved taxes.

Of all the measures to emerge from the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Project, the one that has had the most immediate and widespread impact in effecting change has been the int

One of the fundamental building blocks of the European Treaties is the concept of state aid.

On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.