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Taxes have been around for a long time, though the way in which they are levied has changed somewhat over the centuries.

LITRG is hearing from more and more people who are unsure about their state pension tax obligations.

Following the May edition, where we began outlining those changes in which the CIOT was instrumental and occasions where the CIOT’s contribution was singled out, here are our successes for the quar

HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based procedural guidance that is easier to follow than the manual format.

Digitalisation plays a crucial role in supporting development.

The Finance and Public Administration Committee of the Scottish Parliament are carrying out their pre-budget scrutiny in respect of the Scottish Budget 2025-26.

The CIOT and ATT broadly agreed with the suggested measures and areas for change that were identified in the consultation document (see tinyurl.com/mrz4p3zc

In Tax Adviser (April 2024), I considered the Chelmsford City Council [2022] UKUT 149 (TCC) decision on whether local authorities’ provision of sports services should fall outside the

True or false? Input tax cannot be claimed on any expenditure that relates to business entertainment.

For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2020 resulted in fundamental changes to the way goods are traded.