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Anyone reading this will no doubt think that tax is fascinating. If you are a judge in the Court of Appeal or Supreme Court you will probably think otherwise.

The first judicial review decision on accelerated payment notices (APNs) was in the case of Rowe and Others v RCC [2015] EWHC 2293 (Rowe), which was handed down in the summer.

Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for UK tax purposes, in addition with the amount of double tax relief individual

Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many businesses are continuing to take this course of action.

Business property relief (BPR) is a valuable succession planning tool that can reduce any inheritance tax (IHT) payable on transfers of relevant business property in an individual’s lifetime or whe

The DIY builder’s scheme is one of three that allow the refund of VAT incurred on particular types of building work.

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

Hidden at the back of the summer Budget is a brief announcement of a consultation on cutting business rates for local newspapers.

The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5 October, shortly before a meeting of the G20 finance ministers.

With the end of the Liechtenstein disclosure facility (LDF) and data exchange from offshore jurisdictions courtesy of the common reporting standard looming, it is likely HMRC will identify more cas