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There was a great deal in the Budget documents, but one paragraph in the Red Book stuck out.

The key point to note is that in light of the changes to reliefs for inheritance tax, individuals should now review their succession planning strategy to ensure that their transfer of weal

It might be an easy thing to overlook when we are busy pursuing our careers in tax, but even the busiest of us should pause to remember the beginning of our journey – when we first entered the

Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a year and you may also have no liability to income tax.

If an error or omission leading to a loss of tax is uncovered, a voluntary disclosure should be made to HMRC as soon as possible.

There was much speculation ahead of the first Labour Budget in 14 years.

A fundamental tenet of regulated emission trading schemes is that some businesses can reduce emissions at a lower cost than others, and the atmosphere is indifferent to the source of emiss

Our work on the day of Autumn Budget 2024 and immediately afterwards are covered in the article by George Crozier in the Briefings on page xx.

From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:

The committee launched the inquiry with a view to finding out more about how framework bills affect parliamentary scrutiny and stakeholders engaging with the Scottish Parliament on legislation.