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As more of us acquire electric cars, the question of taxation looms.

There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.

UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.

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 CIOT responded to a technical consultation on draft regulations (The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026), which would exempt payments made to local authoriti

Local powers versus increased complexity

The purpose of devolved powers is to allow local government to make decisions impacting their own area.

Lindsay Scott (Technical Officer) gave evidence for the CIOT, alongside Stephen Boyle (Auditor General for Scotland), Dr João Sousa (Fraser of Allander Institute), Michael Clancy (Law Society of Sc

The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.