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.
Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.
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
The purpose of devolved powers is to allow local government to make decisions impacting their own area.
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.
April marks a watershed moment for the tax profession: after a protracted lead-in, Making Tax Digital (MTD) for Income Tax is finally here.
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).
In our response, the CIOT welcomed HM Treasury’s Call for Evidence to inform the reform of business rates in England.
Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:
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
For many years, employer-supported childcare in the UK was closely associated with childcare vouchers.