On 20 July 2021, the government published draft legislation for the Finance Bill 2021-2022, consultations, and other documents (L-Day)....

Draft legislation is now available for the new regime which will require businesses to provide advance notice to HMRC of uncertainty in...

Her Majesty’s Revenue and Customs (HMRC) maintained that no additional UK value added tax (VAT) would be payable by owners of pleasure...

Over the weekend, the OECD/G20 Inclusive Framework issued a further agreement (by 131 countries) on the key components of the two-pillar...

The judgment handed down by the Royal Court of Jersey in the matter of the May Trust has provided an interesting insight into not only...

This is the question which HMRC asked itself, 12 wealthy individuals and 25 agents of wealthy individuals, in a recently published report

The case of Balhousie Holdings Ltd v HMRC concerned the zero-rated supply of a newly constructed care home. The key issue was whether the...

The OECD has just announced (on 1 July 2021) that it has reached a consensus amongst 130 jurisdictions for a plan to adopt a 15% global...

Tax practitioners dealing with motive-driven tax reliefs, exemptions or anti-avoidance rules can get caught in seemingly futile debates...

The European Commission (EC) set out its ambitions for a 21st century tax system in May 2021. Since then, it has published a consultation...

The Office of Tax Simplification (OTS) is in the process of exploring a potential change to the end of the UK tax year for individuals.

As...

Back in March I wrote about the Treasury Committee’s report entitled Tax after Coronavirus which considered, amongst other things, a...

As the dust settles on the recent G7 announcement the analysis turns to the winners and losers from the deal. The FT highlights that the...

Boohoo plc has become the latest listed company to tie its executive remuneration arrangements to specific ESG targets. The company has...

In November 2020, the EU Code of Conduct Group submitted a report to the Council of European Finance Ministers stating that the economic...

The FT has reported that the Office for Budget Responsibility’s forecasts for public borrowing may well be overstated. If true, the...