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One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.

The CIOT and LITRG have responded to HMRC’s consultation document which explored how the UK government will implement the OECD’s Model Reporting Rules for Digital Platforms, which require c

LITRG reviews proposals to extend bereavement benefits to surviving partners with children after the death of a partner to whom they were not married or in civil partnership.

Personal tax
Tax rates and allowances for 2022/23

On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC) (see bit.ly/ 3C4PvBH).

The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, employer provided coronavirus testing and the High Income Child Benefit Ch

The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequences of the trend towards UK employees working remotely abroad. 

Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of

Ensuring that you’re operating securely in cyber space can be a daunting prospect, but there’s plenty of advice and guidance available to help you make sure you’re getting it right. 

The video game market has evolved into the UK’s most lucrative entertainment sector.