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What is a non-statutory clearance?

Where there is no provision in legislation for HMRC to provide a statutory clearance, but the taxpayer would like a decision from HMRC that can be relie

Once the proposed changes to the treatment of workers engaged via a personal service company (PSC) take effect in April 2020, disputes between end users, intermediaries such as agencies and individ

The stamp duty land tax (SDLT) and the new Welsh land transaction tax (LTT) regimes apply different rates of stamp duty on residential and commercial property.

The current controversy surrounding the 2019 loan charge concerns arrangements where earnings were received in the form of loans from employee benefit trusts (EBTs).

As my time on the industry side of the fence comes to an end, I wanted to reflect on the changes that I have seen in the role of an in-house tax adviser over the last decade – and particularly the

The UK is sometimes perceived as a country where criminals are able to launder money very easily, particularly through the purchase of real estate and particularly in London.

Background: current pre-Brexit position for VAT and customs duty for EU trading in goods

As a member state, the UK is in a VAT and customs union with the EU.

As with many dates, it has a number of interesting or significant anniversaries, such as the Supreme Court taking over the judicial functions of the House of Lords (2009), Concorde breaking the sou

The ATT celebrated its 30th birthday this year, and here at the ATT we are currently starting to think about our strategy for the next three to five years.

For many years, the accepted wisdom was that the best route into the accountancy profession and tax was through university.