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It has been over a decade since I started writing a monthly case analysis for Tax Adviser. In that time, I have steadfastly avoided writing about a case in which I was instructed.

The great thing about tax is that it is constantly changing so there is never a shortage of topics to develop into training seminars.

In the first Budget of this year the then coalition government announced: ‘It would be asking the regulatory bodies who police professional standards to take on a greater lead and responsibility in

Are you bracing yourself for yet another January? If you are, have you paused to think how HMRC’s changes to digital services might affect you in the future?

Anyone reading this will no doubt think that tax is fascinating. If you are a judge in the Court of Appeal or Supreme Court you will probably think otherwise.

The first judicial review decision on accelerated payment notices (APNs) was in the case of Rowe and Others v RCC [2015] EWHC 2293 (Rowe), which was handed down in the summer.

Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for UK tax purposes, in addition with the amount of double tax relief individual

Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many businesses are continuing to take this course of action.

Business property relief (BPR) is a valuable succession planning tool that can reduce any inheritance tax (IHT) payable on transfers of relevant business property in an individual’s lifetime or whe

The DIY builder’s scheme is one of three that allow the refund of VAT incurred on particular types of building work.