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My article ‘Unpaid employment taxes: shifting liability’ in the September issue of Tax Adviser outlined HMRC’s powers to collect unpaid PAYE and NICs from employees and persons other t

With the Autumn Budget due on 26 November 2025, tax advisers across the UK are preparing for what could be (in combination with the 30 October 2024 Budget) the most significant overhaul of the

One of the first practical rules I learnt in tax was that appeals against assessments should be made within 30 days.

We are operating in a world where attracting and retaining talent is a challenge that all organisations are facing, with workers seeking roles that give them the flexibility to work when and wh

The Authorised Corporate Service Provider (ACSP) regime is now in force.

The history of inheritance tax can be traced back well over a century, and for much of that time death duties posed challenges for the continuity of family farms and businesses.

The Building Safety Levy (Scotland) Bill was introduced to the Scottish Parliament in June 2025, setting out how the Scottish Building Safety Levy (SBSL) on new residential property in Scotland

This is (I believe) my 250th case report for Tax Adviser and I will treat myself by writing about a case in which I was actually instructed (alongside chambers colleague, Siobhan Dunca

This is a story of success – although one where investment is needed today to develop the future.

Almost exactly ten years ago, on 25 September 2015, the 193 countries of the UN General Assembly adopted the 2030 Agenda for Sustainable Development which created the 17 world Sustainable Developme