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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.

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.

In July, the government published draft legislation to remove the specific tax treatment for income and gains from furnished holiday lets (FHLs) from April 2025.

The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions contained within TCGA 1992 s 162.

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

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.

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.

This may not have hit international headlines alongside the UK election and the trials of Donald Trump, but for those interested in the world of international taxation there are some interestin