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After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair.

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

The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Schemes; namely the Coronavirus Job Retention scheme (CJRS), and the Self-Employment Income

In October, ATT, CIOT and LITRG met with HMRC as part of our ongoing engagement on the UK Property Reporting Service.

The rules relating to off-payroll working and IR35 have long been a contentious issue for self-employed (or not) contractors and, more recently, organisations utilising their services.

The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day. The government will not be cutting the previously enacted rates of corporation tax.

Honeymoon (noun): A holiday or trip taken by a newly married couple. Or any early harmonious period in a relationship, especially the first month.

HMRC is planning its next phase of compliance activity in response to tax avoidance.

Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to UK direct taxes.