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One of my earliest tax memories was the announcement in the 1988 Budget concerning the proposed introduction of ‘independent taxation’ of married women, to come into effect from 6 April 1990.

The Office of Tax Simplification published its first report on its

The Office of Tax Simplification has just published its report ‘Claims and elections review: 

The Industry 4.0 drive and the continued maturation of artificial intelligence (AI) technology is fundamentally changing the way that every sector operates.

At Spring Budget 2020, the government published a consultation document which examined the impact of the double deduction rules and the acting together rules within the hybrid and other mis

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

It’s not too late for some joined up government thinking in response to Covid-19.

On 21 July, the Treasury and HMRC published a ten-year Tax Administration Strategy (see bit.ly/31b47QI), introduced by the Financial Secretary to the Treasury. 

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

In the case of Sheiling Properties Ltd v HMRC [2020] UKUT 175, the Upper Tribunal dismissed an appeal against penalties imposed by HMRC in respect of the non-payment of accelerated payment not