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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.

Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for many professional services limited liability partnerships (LLPs), especi

The National Minimum Wage (NMW) came into force under the Labour government in 1999.

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.

Exactly three years ago, in the November 2021 issue of Tax Adviser, I wrote about the Court of Appeal’s decision in the case of HMRC v Professional Game Match Officials Limited

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

In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrangements between employers, nurseries, a scheme provider and employees (who

Digitalisation plays a crucial role in supporting development.

For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2020 resulted in fundamental changes to the way goods are traded.