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In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] UKFTT 84.

The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud.

The consultation sought views on three main areas: increased digitalisation of HMRC correspondence; improvements to the flow and timeliness of PAYE information; and reviewing the Income Tax Self As

The CIOT has written to HMRC about uncertainties in the application of ESC D32 on the incorporation of a business, where an individual transfers the whole of the assets and liabilities to a company

Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payday, to help manage their finances.

The ATT has responded to the consultation on ‘Transparency of land ownership involving trusts’, which was issued late in 2023.

This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider funding package of which Scottish taxation is a part, progress (or otherwise

Thresholds are an integral part of the tax system.

2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operations within the business.

On the 22 January, the ATT wrote to the Financial Secretary to the Treasury (FST) expressing concerns about the delay in responding to a consultation on ‘natural capital’ schemes.