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The Construction Industry Scheme (CIS) is a complex system that affects a wide range of businesses involved in UK construction work, including many that may not realise they fall within its sco

Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.

A landmark ruling by the UK Supreme Court has provided long-awaited clarity on VAT obligations for private hire operators outsi

In our response, ATT welcomed the measure but expressed concerns about the proposed cut-off date, which would limit the relief to options granted on or before the date when the Finance Bill 202

In response to a question raised about whether overseas workday relief continues to be available to those subject to the off-payroll working rules, HMRC have clarified that overseas workdays re

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

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

The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025.

The brainchild of this article came when I visited a pub near my local theatre, only to discover that it had permanently closed its doors and will be converted in

Construction Industry Scheme and traffic management activities

We highlighted the need to better publicise the new HMRC guidance on construction operations in traffic management (