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Farmers have to be participating in research and development to be able to claim the new grants for farming for the environment and the Environmental Land Management Scheme, together with all a

A payment made by an employer to an employee will usually be subject to tax as employment income and, in the case of a cash payment, PAYE will usually be due.

A well-known English dictionary defines the word ‘option’ as ‘the power or right to choose’.

At HMRC we are constantly reviewing and developing our guidance to ensure we are meeting the needs of our customers. As you can imagine, this is a huge task.

When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’. Professional and representative bodies regularly call for this panacea.

What was your favourite case in 2023?

The tax landscape for UK registered pension schemes has been evolving rapidly since the Spring Budget on 15 March 2023, when the chancellor announced an increase in the annual allowance and, mo

This is the third article in a series exploring the connections between tax and sustainability. It highlights what sustainability means in practice for in-house tax functions.

Articles 167 and 168 of the Principal VAT Directive are in some ways the crux of the whole VAT system, the legal provisions which ensure that a taxable business should be placed in a fiscally n

Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year basis from the 2024/25 tax year with a transition tax year in 2023/24.