Motorbikes, yachts and horses: private or mixed use?
Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.
Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.
ATT, CIOT and LITRG welcomed the publication of HMRC’s Transformation Roadmap on 21 July, large parts of which reflect things which we have been calling for, particularly in terms of improving
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 consultation explores opportunities for improving the quality of data that HMRC acquire from third parties for tax administration.
The consultation (tinyurl.com/22tw2nzd) sought views on clearances for the Research and Development (R&D) tax reliefs,
During the consultation on the Scottish visitor levy, there were calls to also introduce similar levy powers in relation to cruise ship passengers.
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