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The video game market has evolved into the UK’s most lucrative entertainment sector.

In the November 2018 issue of Tax Adviser, my article ‘Men in Black’ considered the First-tier Tribunal’s decision in the case of Professional Game  Match Officials Ltd v HMRC [2018] UKFT

It has been almost 20 years since the introduction of the intangible fixed assets (IFA) regime (Corporation Tax Act (CTA) 2009 Part 8), which fundamentally changed the corporation tax treatmen

Trustees’ Week is an annual event which showcases the work of trustees across a wide range of charities and provides an opportunity for others to learn more about the role of being a trustee a

As I write my Welcome page for this month, people are actively predicting what may appear in the autumn UK Budget at the end of this month, which makes things a bit awkward for me.

Tax Adviser magazine, and our weekly technical news service emails (CIOT News Service for CTAs and News service for ATTs), are two of the key benefits of membership.

I hope that you have enjoyed the late summer sun and are managing to do at least some of the things that you enjoy.

Many of us are now returning to work after months of working from home but I am unsure if working in offices will ever be the same again.

I enjoyed the comment of the judge in th e recent Court of Appeal decision in the VAT case of Royal Opera House Covent Garden Foundation v HMRC [2021] EWCA Civ 910): 

Many farms in the UK have diversified into other commercial on-farm ventures, or are considering doing so.