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The law relating to surrogacy arrangements is under review by the Law Commission and Scottish Law Commission.

As outlined in Rob Janering’s article in July, four VAT ‘quick fixes’ for cross-border supplies of goods are due to come into force on 1 January 2020.

Many countries are concerned that the profits-based international tax system is ill-suited for the digital world, where tech giants such as Google, Facebook and Amazon generate significant val

Why are the VAT rules on private tuition so important?

The personal tax account has been around since 2015.

Every tax adviser knows that getting the tax consequences of personal financial decisions wrong can be costly.

The crucial issue for most practitioners advising clients with cryptoassets is guidance.

From the 12th century, the annual accounts of payments, receipts and debts owed to the Exchequer were kept in records known as the pipe rolls.

A new VAT domestic reverse charge (DRC) will be introduced on 1 October 2020 for building and construction services.

ATT, CIOT and LITRG have all responded to the consultation on the draft clauses published in July in relation to government’s proposed changes to PRR and ancillary reliefs with each response focusi