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The Non-Domestic Rating Bill 2023, that applies in England and in part to Wales, makes significant changes to business rates.

Health warning.

On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem service markets’.

In February 2022, the Scottish government launched a public consultation on wide-ranging reforms to the additional dwelling supplement (ADS), looking at:

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The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

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 Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outstanding consideration and the transfer by the vendor of the land interest

The purpose of this article is to highlight three areas ripe for review in relation to the Construction Industry Scheme (CIS).