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My article ‘Unpaid employment taxes: shifting liability’ in the September issue of Tax Adviser outlined HMRC’s powers to collect unpaid PAYE and NICs from employees and persons other t

The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or after 1 April 2024.

On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a comprehensive package of measures designed to add

In April, US President Donald Trump introduced a swathe of increased tariffs (or customs duties) in an attempt to stamp out trade deficits and encourage corporati

Multinational enterprises with global operations present a challenge for national tax authorities in ensuring fair taxation.

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.

On 26 March 2025, in a published paper the CIOT set out concerns about the potentially unforeseen tax implications for non-UK domiciliaries who make remittances on or after 6 April 2025, having

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:

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.