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The Welsh government recently consulted on proposals to abolish land transaction tax(LTT) multiple dwellings relief (MDR) following the UK government’s decision to abolish the equivalent relief for

Long-term expatriate individuals resident abroad can apply to receive gross payment of UK pensions.

Finance (No.2) Act 2024received Royal Assent on 24 May 2024.

The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing rules from 2025 onwards.

CIOT continues to engage with HMRC to address the challenges arising because of the ‘volume compliance’ approach for enquiries into R&D tax relief claims.

From 1 July 2024, the EU’s Carbon Border Adjustment Mechanism (CBAM) will enter its next phase, requiring exporters to EU member states to use actual embedded emissions data for the quarter fro

In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-doms announced on 6 March 2024 in two Budget Notes were summarise

The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud.

The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme will apply for accounting periods beginning on or after 1 April 2024.

For many people, some degree of hybrid working is now firmly here to stay. Technology to support this new approach has advanced at a rapid pace over the last few years.