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 litigation is to enable the parties to a dispute to resolve it through an independent judicial process.
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).
Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:
For many years, employer-supported childcare in the UK was closely associated with childcare vouchers.
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.
Cyber attacks are having a significant impact on both UK citizens and the economy.
The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.
Partial exemption is one of the trickiest and most misunderstood areas of VAT. It governs how much VAT a business can recover and sits at the crossroads of compliance and complexity.