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Details of the new late submission penalties, late payment penalties and harmonised interest announcements were published, as anticipated, in the 2021 Budget tax related documents.

In the October 2019 issue of Tax Adviser, I considered the decision of the First-tier Tribunal in the case of Hoey.

Many businesses either acquire or merge with other entities, or sell a part or all of their trade or assets.

Employment taxes have been an area of significant focus for the government with the 2021/22 tax year seeing several significant pieces of legislation being introduced.

As widely expected, the chancellor announced in his Budget speech on 3 March 2021 that both the Coronavirus Job Retention Scheme (CJRS) and the Self-employment Income Support Scheme (SEISS) wi

The Uber case (Uber BV v Aslam [2021] UKSC 5) was not a tax case.

The final regulations enacting the EU’s Fifth Money Laundering Directive (5MLD) into UK law took effect from October 2020.

There are two significant recent developments that impact these individuals:

From 2002 through to around 2015, the taxation regime for company cars was a relatively benign subject, with employees choosing the most CO2 efficient car, which invariably was a diesel, and employ

The tax treatment of termination packages is complex.  There have been some significant changes over the past few years. In particular: