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In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&D) cases in a matter of weeks.

Chancellor Gordon Brown’s 2006 Budget had a significant focus on reducing the cost to business of regulation.

The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:

On 4 December 2024, the Cabinet Secretary for Finance and Local Government Shona Robison set out the Scottish Budget for 2025-26 (see tinyurl.com/y5r73kxv)

In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billion collected by HMRC being paid without intervention.

The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs, oil and gas taxation, VAT on private school fees rates and rates of stamp d

Changes to guidance/interpretation/procedure

As a result of our feedback on a proposed ‘one-to-many’ letter regarding the High Income Child Benefit Charge (HICBC), HMRC have updated the

What happened in 2024

This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finance directors with one of the key themes being unce

Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a year and you may also have no liability to income tax.

There was much speculation ahead of the first Labour Budget in 14 years.