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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 CIOT’s and ATT’s latest news items include key updates on customs processes for shipping goods that require safety and security declarations from Great Britain to Northern Ireland and a sum

The soft drinks industry levy (SDIL), or ‘sugar tax’ as it has been known in the media, came into effect in April 2018.

In our response we welcomed, in principle, simplification of the taxation of gambling.

In our response to the consultation document VAT treatment of business donations of goods to charity (tinyurl.com/2xpf8bfx), the ATT welcomes the propo

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

During the consultation on the Scottish visitor levy, there were calls to also introduce similar levy powers in relation to cruise ship passengers.

In April, US President Donald Trump introduced a swathe of increased tariffs (or customs duties) in an attempt to stamp out trade deficits and encourage corporati

Multinational enterprises with global operations present a challenge for national tax authorities in ensuring fair taxation.