Search

Experiencing a delay on the way to my firm’s Glasgow office recently because the shooting of the latest Spiderman film had taken over the city centre, I reflected on just how successful our cre

The Construction Industry Scheme (CIS) is a complex system that affects a wide range of businesses involved in UK construction work, including many that may not realise they fall within its sco

The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (VARLA 2025) received Royal Assent in September 2025, marking a major step in the evolution of Welsh tax powers.

Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.

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.