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Introduction

Untypical of a British Summer, the Government was (apparently) very busy with a stream of publications and position papers relating to Brexit.

Development securities: a tale of life before incorporation

Development Securities (No 9) Ltd and others v HMRC [2017] UKFTT 565 (14 July 2017), involved the determination of the

The Chancellor had a difficult path to tread in putting together his first Autumn Budget.

We have known that the OECD’s Country by Country Reporting (CbCR) has been on the horizon for a few years now, but the first deadline is rapidly approaching and companies still have further work to

In its review of the corporation tax computation, the OTS identified capital allowances as a major source of complexity, in particular distinguishing between qualifying and non-qualifying assets an

The inaugural board meeting of the Welsh Revenue Authority ‘WRA’ (Awdurdod Cyllid Cymru) took place in Treforest on 18 October 2017.

Universal credit is gradually replacing working tax credit and child tax credit, so advisers whose clients currently claim tax credits can expect them to be moved to universal credit over the next

The GLAA is a Non-Departmental Public Body working to protect vulnerable and exploited workers.

In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are now required to retain a written record of their beneficial owners.

Paying at the Post Office

The Transcash service at the Post Office is being withdrawn from 15 December 2017 and, as a result, HMRC payslips will no longer be accepted at the Post