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The many tribunal decisions on the high income child benefit charge, mostly concerned with ‘reasonable excuse’, reflect HMRC’s inadequate and potentially misleading ‘guidance’, and the difficul

Having just passed the 20th anniversary of the first of my monthly case reports and seeing that the official publication date of this article is 1 April, I thought I would write about a case in

Many advisers will agree that a fundamental weakness of the VAT system is that 5% or 20% tax will be charged by some suppliers who will not declare or pay it on a return submitted to HMRC.

This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider funding package of which Scottish taxation is a part, progress (or otherwise

Thresholds are an integral part of the tax system.

2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operations within the business.

The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subcontracting expenditure, an area that has historically presented a challeng

This article aims to provide a simple overview of generative artificial intelligence (GenAI) and its relevance to tax.

Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for plant and machinery claims, even though few practitioners will be concer

For many people, some degree of hybrid working is now firmly here to stay. Technology to support this new approach has advanced at a rapid pace over the last few years.