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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

LITRG has delved into this matter in more detail in a blog (see

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

In a Budget where most announcements were widely speculated on beforehand, one surprise in Budget 2025 came in the form of a change to the capital gains tax relief (CGT) for sales to employee owner

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

This article concerns the recent case of Powell v HMRC [2025] UKFTT 528 (TC).