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There was much speculation ahead of the first Labour Budget in 14 years.

From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:

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.

Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activities.

Identifying the commencement of a business or trade depends on the particular facts and circumstances and has a number of tax consequences.

A 2022 decision of the Court of Appeal put companies with investment business, including ultimate and intermediate holding companies in trading groups, on notice that a legislative amendment in

LITRG is hearing from more and more people who are unsure about their state pension tax obligations.

Currently, the legislation allows HMRC to assess the second late payment penalty once, when the amount of outstanding tax is paid in full, within a two-year assessment time limit.

In recent years, HMRC have been increasing their use of one to many (OTM) letters in their compliance approach.