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The global economy is increasingly strained by resource depletion and environmental degradation.

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

The Carbon Border Adjustment Mechanism (CBAM) has developed rapidly from a policy concept into a central pillar of climate and trade regulation in Europe and is o

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.

For UK businesses in the crosshairs of packaging legislation, bottom-

Although debts are generally disregarded assets for the purposes of the capital gains tax legislation, this is subject to some exceptions.

The proposed changes to business property relief have so far sent only ripples through the business world.

A company can generally be removed from the register of companies at Companies House in one of two ways: