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The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life.

Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection with their management activities.

The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are effectively employees.

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.

The ATT made four representations in advance of the Autumn Budget on the following topics:

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

LITRG is hearing from more and more people who are unsure about their state pension tax obligations.

Digitalisation plays a crucial role in supporting development.

Over the last three years, the ATT has been part of a working group with HMRC looking at how aspects of the process of estate administration could be improved for taxpayers and agents.

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.