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The law relating to surrogacy arrangements is under review by the Law Commission and Scottish Law Commission.

The personal tax account has been around since 2015.

Every tax adviser knows that getting the tax consequences of personal financial decisions wrong can be costly.

The crucial issue for most practitioners advising clients with cryptoassets is guidance.

This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), consideration rules, was consulted upon following Budget 2018, along with two oth

The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery.

ATT, CIOT and LITRG have all responded to the consultation on the draft clauses published in July in relation to government’s proposed changes to PRR and ancillary reliefs with each response focusi

The CIOT has been corresponding with HMRC recently (see August’s Technical Newsdesk) regarding the current position of sig

The 100-page guide is intended to supplement existing material in the self-employment section of the

In October 2017, the then Cabinet Secretary for Finance and Local Government announced four new taxes that the Welsh Government would consider, using its new powers to introduce specific new taxes