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An HMRC investigation or enquiry can be a worrying development for a business but for those in HMRC’s ‘Large Business Service’, it is par for the course.

CIOT, ATT and LITRG took part in roundtable meetings to discuss the consultation on electronic invoicing (e-invoicing) and submitted written responses.

Following on from our article ‘How to sell your practice’ in March 2025, we take a look at the processes involved if you decide that you would like to buy another practice.

A company can generally be removed from the register of companies at Companies House in one of two ways:

These are some ideas that we have considered recently.

Real-time reporting and e-invoicing requirements have been part of the changing regulatory landscape globally for many years, most notably with regards to VAT in Latin America.

The Joint Customs Consultative Committee (JCCC) (tinyurl.com/43aun6vf) is an HMRC forum attended by representative stakeholders to discuss customs procedur

I always think that the first tax rule that people learn is the one that prevents a trader from claiming a deduction for expenses that are not incurred wholly and exclusively for the purposes o

Initially a response to the financial crises of 2008 and the high profile tax planning arrangements implemented by some of the world’s largest multinationals, the OECD and G20’s base erosion an

When registering an overseas company for VAT results in a sole proprietor outcome

We reported in Tax Adviser in October 2023 (tinyurl.com/