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What happened in 2024

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.

As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property rental units. No more bells, no more whistles.

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

For individuals (including UK resident trustees and personal representatives) who dispose of UK property, capital gains tax can be a significant cost, especially given the substantial increase

In recent years, the UK has cemented its reputation as a creative talent hub.