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Practitioners will be familiar with the concept of culpability principally in the context of HMRC enquiries into the accounts of a trading business.

For most tax advisers, the mere mention of judicial review sends shivers down the spine. There is a fear of increased costs and complexity and, for non-lawyers, the need to find a solicitor.

Capital gains tax (CGT) has been extended to cover disposals of UK residential property made by some non-UK residents.

Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the decision in Spring Capital Ltd v HMRC [2015] UKFTT 66 (TC) was announc

Of all the bombshells that rained on tax advisers in the chancellor’s summer Budget one has caused the most debate.

No one knows the true scale of tax evasion.

Given the increasing number of multinational corporations with UK operations, HMRC recognise that employees will move between international offices.

‘Under this proposal, on the 5th April 1860, the income tax will expire.’ These are the words of William Gladstone in 1853 from his first budget.

One challenge for the tax adviser working in the not-for-profit (NFP) sector is the assumption that because an organisation’s intention is to plough any profits back into its activities excuses the

The research and development expenditure credit (RDEC) was introduced by the Finance Act 2013 and has led to a change in how research and development (R&D) tax relief can be claimed by large co