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On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a comprehensive package of measures designed to add

The Carbon Border Adjustment Mechanism (CBAM) has developed rapidly from a policy concept into a central pillar of climate and trade regulation in Europe and is o

I can remember the first time I saw a corporation tax assessment seeking tax on a loan to a participator.

In April, US President Donald Trump introduced a swathe of increased tariffs (or customs duties) in an attempt to stamp out trade deficits and encourage corporati

The brainchild of this article came when I visited a pub near my local theatre, only to discover that it had permanently closed its doors and will be converted in

Multinational enterprises with global operations present a challenge for national tax authorities in ensuring fair taxation.

Artificial intelligence (AI) has been the recent buzz.

An HMRC investigation or enquiry can be a worrying development for a business but for those in HMRC’s ‘Large Business Service’, it is par for the course.

For UK businesses in the crosshairs of packaging legislation, bottom-

Just like HMRC, Companies House publish a wealth of statistics to help us understood the UK corporate landscape (see tinyurl