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On 21 July, the Treasury and HMRC published a ten-year Tax Administration Strategy (see bit.ly/31b47QI), introduced by the Financial Secretary to the Treasury. 

There are probably few subjects in the world of VAT that cause as many headaches as the transfer of a going concern (TOGC) rules. Is a business being sold or just individual assets?

Subject to the usual caveats about making generalisations, tax disputes can typically be divided facts are.

Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritourism business.

Back in July 2017, Tax Adviser published an article on the UK’s forthcoming anti-hybrid rules.

In the case of Sheiling Properties Ltd v HMRC [2020] UKUT 175, the Upper Tribunal dismissed an appeal against penalties imposed by HMRC in respect of the non-payment of accelerated payment not

It was the decision in Professional Game Match Officials Limited (PGMOL) [2020] UKUT 147 (TCC) on employment vs self-employment for football referees that once again brought the issue of mu

Platform work has been defined by EU-OSHA, the European Agency for Health and Safety at Work, as ‘all labour provided through, on, or mediated by platforms, and which features a wide array of

The protests around the world following the killing of George Floyd have thrown into sharp relief the structural racism that still pervades our society.

In these unprecedented times, we are seeing support mechanisms from the government which are very generous and wide ranging.