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After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair.

Transport is the biggest source of greenhouse gas emissions and accounts for 27% of the UK’s total emissions according to figures published by the Department for Business, Energy and Industrial Str

The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Schemes; namely the Coronavirus Job Retention scheme (CJRS), and the Self-Employment Income

The European Commission launched a public consultation in the summer on the policy options being considered to ‘improve the regulatory framework for tax intermediaries’.

In a consultation published by HMRC on improving the data HMRC collect (see tinyurl.com/46wba7w4), six areas were identified where HMRC believe their data

The Welsh government is consulting on the design of a visitor levy, a self-assessed tax for visitor accommodation providers in Wales based on overnight stays.

Research and development (R&D) tax relief is in the news a lot these days, not always for the right reasons.

The rules relating to off-payroll working and IR35 have long been a contentious issue for self-employed (or not) contractors and, more recently, organisations utilising their services.

In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision in favour of the taxpayer in the case of Cobalt Data Centre 2 LLP