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The administration of a tax regime is seen as a key factor in the attractiveness of a country as an investment location.

Background

Following the case of Hastings Insurance Services Limited v HMRC [2018] UKFTT 27 (TC) (see below), the Government announced in July last year that secondary legislation would be introduced

Along with this year’s Spring Statement HMRC took the opportunity to publish its refreshed strategy on tackling all forms of offshore tax non-compliance, known as ‘No Safe Havens 2019’.

In 2005, the current Chancellor of the Exchequer said: ‘A taxpayer is entitled to know with certainty… what he may or may not do in planning his affairs… [and] is entitled to be protected from retr

With the United Kingdom’s departure from the European Union stumbling indecisively towards a hard Brexit, this article looks at who, in principle, is entitled under VAT law to recover import VAT.

2017 saw a decrease in divorces of opposite-sex couples in England and Wales. It was the lowest divorce rate for opposite sex couples since 1973.

The introduction of the VAT domestic reverse charge (‘reverse charge’) for organisations working in the construction industry has brought tax back into the spotlight within the sector.

The First-tier Tribunal (Tax Chamber) is a most valuable resource which provides a forum for litigating most disputes between HMRC and taxpayers.

The 2011 Aaronson Report expressed the hope that the introduction of a GAAR (General Anti-Abuse Rule) would simplify tax avoidance legislation (Graham Aaronson, ‘