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The issue of whether input tax can be claimed on new cars bought by a business has kept the courts busy for many years.

When businesses buy and sell overseas, the nature of the transactions will determine the reporting and record keeping requirements.

Following the decision to leave the European Union this summer, the property market is a swiftly changing landscape, but not necessarily for the worse.

This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which have been entered into between 101 countries: 54 are exchanging by 2017 and

In recent years governments have enacted multiple regimes that compel the automatic exchange of financial account holder information between tax authorities.

Significant changes to HMRC powers and sanctions around tax evasion, particularly anything offshore, have been introduced or are in the pipeline.

HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose undeclared UK taxes in relation to offshore assets.

One of the novelties of the penalty provisions found in FA 2007, Sch 24 (penalties for inaccurate tax returns etc) is the opportunity for some penalties to be suspended.

The Court of Appeal has issued its eagerly anticipated judgement in the case of Longridge on the Thames v HMRC [2016] EWCA Civ 930.

The use of technology has become a prerequisite for success in almost every sector of business.