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Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a year and you may also have no liability to income tax.

If an error or omission leading to a loss of tax is uncovered, a voluntary disclosure should be made to HMRC as soon as possible.

In the June issue of Tax Adviser, I reported on the Cooke case (‘Two DP or not two DP, that’s the problem’), where an individual was able to secure a claim for entrepreneurs’

Speak to most tax advisers or accountants who interact with HMRC on a regular basis and they will be able to provide numerous examples of HMRC standards falling below what could be considered a

Without wishing to comment on the accuracy of the general public’s perception of inheritance tax, it is probably fair to say it is widely considered to be an unpopular tax.

Work continues on taking forward Pillar 2 – the 15% minimum corporate tax agreed by over 135jurisdictions as part of the OECD/G20 Inclusive Framework.

The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life.

Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activities.

One area of increasing importance concerns responsibilities where taxpayers and/or their agents use software to file returns with HMRC.

Digitalisation plays a crucial role in supporting development.