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The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.

The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.

Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their manifesto pledge not to raise income tax.

In my October 2020 article ‘On the way to the forum’, I looked at an unsuccessful judicial review claim reported as R (oao Boulting) v HMRC [2020] EWHC 2207 (Admin).

Over the last 25 years, the UK’s employment tax legislation has evolved largely in response to repeated attempts by successive governments to reduce PAYE and NICs avoidance in labour supply cha

The Guidance Strategy Forum has an ongoing VAT guidance improvement project, which reviews the general VAT guidance on GOV.UK (but not the more in-depth VAT public notices or VAT manuals).

In September 2025, former England and Liverpool footballer John Barnes was declared bankrupt following a petition by HMRC.

The changes in the way people work, combined with recent legisative changes that expand employees’ rights to request flexible working, mean that employers must be prepared for a more agile work

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 government’s planned changes to restricted inheritance tax relief have sparked major concern across the farming community, according to a recent survey by the Country Land and Business Asso