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The soft drinks industry levy (SDIL), or ‘sugar tax’ as it has been known in the media, came into effect in April 2018.

In our response we welcomed, in principle, simplification of the taxation of gambling.

In our response to the consultation document VAT treatment of business donations of goods to charity (tinyurl.com/2xpf8bfx), the ATT welcomes the propo

The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or after 1 April 2024.

Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.

HMRC published its estimate of the Tax Gap on 19 June 2025 – covering the 2023-24 tax year, with revisions of estimates for previous years (see

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

During the consultation on the Scottish visitor levy, there were calls to also introduce similar levy powers in relation to cruise ship passengers.

I can remember the first time I saw a corporation tax assessment seeking tax on a loan to a participator.

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.