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Many GB businesses exporting low value shipments of goods to the EU have found the procedures very tricky since the end of the transitional deal on 31 December 2020.

The case of Albert House and Vale Property v HMRC [2020] UKUT 373 (heard before the Upper Tribunal) highlighted the issue of whether an appellant was able to withdraw their appeal when HMRC wa

The Uber case (Uber BV v Aslam [2021] UKSC 5) was not a tax case.

In my first article in the March issue of Tax Adviser, I considered how home loan arrangements were set up and HMRC’s historic attack on them.

Those tax practitioners who frequently deal with long running domicile enquiries with HMRC were no doubt awaiting with anticipation the decision of the Upper Tribunal (UT) in the case of Mr Ep

Established over 60 years ago, CFE (Tax Advisers Europe) (see taxadviserseurope.org) is the pre-eminent association of professional tax bodies based in Europe, dealing with all aspects of taxa

There are two significant recent developments that impact these individuals:

From 2002 through to around 2015, the taxation regime for company cars was a relatively benign subject, with employees choosing the most CO2 efficient car, which invariably was a diesel, and employ

The tax treatment of termination packages is complex.  There have been some significant changes over the past few years. In particular:

Tax in the construction sector is very much in the spotlight.