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Chancellor Rishi Sunak has certainly delivered his two Budgets in extraordinary circumstances.

As widely expected, the chancellor announced in his Budget speech on 3 March 2021 that both the Coronavirus Job Retention Scheme (CJRS) and the Self-employment Income Support Scheme (SEISS) wi

Many GB businesses exporting low value shipments of goods to the EU have found the procedures very tricky since the end of the transitional deal on 31 December 2020.

Back in the early 2000s, it used to be common practice to find property held within the trading company. As this was the main source of revenue, it was cheaper than extracting monies via

On 15 February, the Treasury Committee published its third report looking at the tax and economic effects of Coronavirus (see bit.ly/3bkqcAi).

It will be a case of third time lucky when the new reverse charge rules for the construction industry are finally introduced on 1 March 2021.

On 24 December, negotiations to conclude the UK-EU Trade and Cooperation Agreement (TCA) ended.

Statutory reviews were introduced in 2009 as part of the Tribunals Reform programme. The reviews are aimed at customers who disagree with an HMRC decision.

With the increased public profile of environmental issues, particularly plastic pollution and climate change, tax has become an important policy lever in helping to drive behavioural change.

The tax landscape is constantly changing, whether due to legislative changes, new case law or HMRC practice.