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Anumber of areas of work are subject to anti-money laundering (AML) supervision in the UK.

What will be the significance of a shipment of goods that arrives in GB from 1 January 2021 that has a value of less than £135?

Wherever you might sit in the spectrum of views on climate change, the UK has legally committed itself to reaching a 100% reduction in net greenhouse gas emissions by 2050, using 1990 as the baseli

Important changes to a member’s and student’s obligation to report certain events to the CIOT and ATT will come into effect on 1 January 2021.

Although the UK officially left the EU on 31 January, the status quo on trading arrangements continued after this date.

It’s just over three years since the Corporate Criminal Offence (CCO) for failing to prevent the facilitation of tax evasion came into force.

On 19 March, HM Government issued a ‘Call for evidence: raising standards in the tax advice market’.

It is a CIOT and ATT membership requirement that all members in practice have professional indemnity insurance (PII).

There are probably few subjects in the world of VAT that cause as many headaches as the transfer of a going concern (TOGC) rules. Is a business being sold or just individual assets?

Subject to the usual caveats about making generalisations, tax disputes can typically be divided facts are.