The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative AI’ programs poses some interesting questions for the future of indirect tax.
This article is the final piece in a series of three exploring some of the tax issues faced by companies or groups in relation to mergers and acquisitions – in this case, the tax deductibility of i
The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidmore OBE MP – sets out the recommended actions for the UK to transition to its
Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced when the UK joined the European Economic Community in 1973.
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the two years’ after.
Employee ownership trusts have enjoyed a surge of popularity in the last few years.
This article is the second in a series of three exploring some of the tax issues faced by companies or groups in relation to mergers and acquisitions.
The UK was the first major economy to enshrine its 2050 net zero commitment into law.
Tax used to be an advisory discipline. Now, it is an area of focus for many boards and among a wide range of other stakeholders.
