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Cross-border structuring: US citizens with UK limited companies
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.
Share exchanges: just and reasonable adjustments
Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.
Supply chain transformation: VAT as an enabler
Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad
Elden v HMRC: where procedure becomes the problem
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.
CIS fraud: how to protect gross payment status
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).
Tax adviser registration: modernising and mandating
Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:
The Welsh government proposes changes to the devolved taxes
The Welsh government’s recent white paper includes both proposed technical changes to the devolved taxes – land transaction tax (LTT) and landfill disposals tax – and changes to the Welsh Revenue A
Workplace nursery schemes: the parent trap
For many years, employer-supported childcare in the UK was closely associated with childcare vouchers.
Cash for information: how HMRC is paying for intelligence
In November 2025, HMRC formally launched an enhanced informant and reward scheme, marking a significant shift in the UK’s approach to tackling serious tax avoidance and evasion.
