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The UK was the first major economy to enshrine its 2050 net zero commitment into law.

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Tax used to be an advisory discipline. Now, it is an area of focus for many boards and among a wide range of other stakeholders.

© Getty images/iStockphoto

I consider myself fortunate to have been the longest serving Policy Adviser for the Office of Tax Simplification (OTS), in various guises (volunteer, contractor

Transport is the biggest source of greenhouse gas emissions and accounts for 27% of the UK’s total emissions according to figures published by the Department for Business, Energy and Industrial Str

HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations in the world.

The Office of Tax Simplification published its review of simplification (see bit.ly/3AIpTwW) on 18 July – just before Parliament rose for the summer recess.

The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and what is actually paid.

There has been a significant amount of coverage in accountancy and contractor press and forums recently on managed service companies.

One of the traditional means of apparently simplifying the tax system has always been to lift thresholds.

Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outstanding consideration and the transfer by the vendor of the land interest