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

The Coronavirus Job Retention Scheme (CJRS) introduced the word ‘furlough’ to tax advisers’ vocabularies.

The coronavirus pandemic has had, and continues to have, a far-reaching impact on all aspects of daily life, including a significant effect on the UK economy.

Many Chancellors aim to deliver a coherent programme of policy changes, built around a clear manifesto, that results in economic success that is demonstrably linked to the choices that ha

The Covid-19 outbreak has no doubt had an impact on the mobility of the internationally mobile workforce. 

Many employees will be blissfully unaware of the employment-related securities (ERS) provisions, and the potential implications if they own shares in their employer company.

Coronavirus has disrupted the economic wellbeing of businesses of all sizes and sectors, in many cases necessitating pay cuts, furloughing staff or cutting performance incentives, such&nb

Private equity investments have traditionally been associated with a high degree of flexibility in terms of structuring and tax optimisation of the investment platform.

Back in July 2017, Tax Adviser published an article on the UK’s forthcoming anti-hybrid rules.

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