Tax threshold freezes: the impact of fiscal drag
Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their manifesto pledge not to raise income tax.
Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their manifesto pledge not to raise income tax.
When VAT replaced purchase tax in 1973, following the UK’s entry into what was then known as the European Economic Community (the forerunner of the European Union), we were assured that it woul
In October 2014, I co-authored the former Office of Tax Simplification (OTS) report on the competitiveness of the UK tax administration.
In my October 2020 article ‘On the way to the forum’, I looked at an unsuccessful judicial review claim reported as R (oao Boulting) v HMRC [2020] EWHC 2207 (Admin).
In the ever-evolving landscape of UK taxation, the Chartered Tax Adviser (CTA) qualification has signalled technical excellence and professional integrity.
Over the last 25 years, the UK’s employment tax legislation has evolved largely in response to repeated attempts by successive governments to reduce PAYE and NICs avoidance in labour supply cha
In September 2025, former England and Liverpool footballer John Barnes was declared bankrupt following a petition by HMRC.
The changes in the way people work, combined with recent legisative changes that expand employees’ rights to request flexible working, mean that employers must be prepared for a more agile work
Every tax professional I speak to feels the same tension. On one hand, there’s relentless pressure to ‘do something with AI’.
Now that we have had a little time to reflect on this government’s first two Budgets – and to move away from the extensive speculation that surrounded them – it is clear that they need to be se