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Tax technology is increasingly seen as the answer for how tax departments can do more with less.

Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building company’ acquires an individual’s existing house in exchange for the individual b

Many countries are concerned that the profits-based international tax system is ill-suited for the digital world, where tech giants such as Google, Facebook and Amazon generate significant val

The Annual Tax on Enveloped Dwellings is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000.

It is inevitable that there will be occasions when HMRC will want to look at a taxpayer’s records or those held by a third party.

Warranties and indemnities are a fundamental part of the suite of protections that purchasers require in a private company acquisition.

On 10 January 2019, HMRC launched its Profit Diversion Compliance Facility (PDCF).

It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the proposed tax.

This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), consideration rules, was consulted upon following Budget 2018, along with two oth

The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery.