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In the Office of Tax Simplification (OTS) report ‘Value added tax: routes to Simplification’ (tinyurl.com/4w8pa5wt) published in 2017, re

HMRC have modernised the application process for a partial exemption special method (PESM), with the recent launch of an online application (tinyurl.com/ykztm6

The Welsh government is consulting on the design of a visitor levy, a self-assessed tax for visitor accommodation providers in Wales based on overnight stays.

In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision in favour of the taxpayer in the case of Cobalt Data Centre 2 LLP

The Fiscal Framework agreement between the UK and Scottish governments determines how the Scottish government is funded and also underpins the powers set out in the Scotland Act 2016.

The consultation is aimed at all those with an interest in the resolution of civil disputes in England and Wales.

HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) with centrally held HMRC tax data to better target business rates policy and compliance, a

Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to UK direct taxes.

On 22 July, the House of Commons Treasury Committee launched an inquiry into tax reliefs (tinyurl.com/4pzpmv2k), asking a wide range of questions around br

LITRG’s submission to the Treasury Committee’s call for evidence into the cryptoasset industry draws on HMRC’s recently commissioned research (see tinyurl.com/