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
The ATT and CIOT have both recently responded to the HMRC technical consultation ‘Inheritance tax on pensions: liability, reporting and payment’ (see tinyurl.c
In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&D) cases in a matter of weeks.
In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billion collected by HMRC being paid without intervention.
Given the various capital gains tax rate rises announced in the Autumn Budget and the limited scope of business asset disposal relief, it seems likely that the use of employee ownership tr
This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finance directors with one of the key themes being unce
There was much speculation ahead of the first Labour Budget in 14 years.
The National Minimum Wage (NMW) came into force under the Labour government in 1999.
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life.
The ATT made four representations in advance of the Autumn Budget on the following topics:
