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The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the general election.

The law relating to surrogacy arrangements is under review by the Law Commission and Scottish Law Commission.

Inquiry into the take-up of benefits in Scotland

LITRG recently submitted written evidence to the Social Security Committee in response to the Committee’s inquiry examining the take-up of

The government published a consultation in July, in response to the Low Pay Commission’s recommendations to address issues around one

MTD for VAT is now in full swing, with the first stagger 3 returns submitted in October, and the first deferred monthly returns being filed by 7 December.

When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wanted to prevent taxpayers from doubling up on tax relief through ‘recycling’,

Real time reporting of PAYE information has been with us now since 2013.

With the imminent introduction of the IR35 changes, contractors and their clients may be looking at how engagement structures could be changed going forwards.

Since its introduction in 2000, the limited liability partnership (LLP) has been a success.

The personal tax account has been around since 2015.