In this podcast David Gauke and Rhiannon Kinghall Were talk to Gavin Haran about the forthcoming Spending Review and Budget. In the...

The Court of Appeal has now handed down judgment in the long-running Fisher litigation, over-turning the Upper Tribunal’s earlier decision

The global minimum tax proposed by the OECD is nearing implementation following the latest round of negotiations. The OECD has managed to...

On 28 September the EU Council, as expected, adopted a directive requiring large multinationals to publicly disclose their income tax...

The location (or situs) of a crypto asset can be important for a number of reasons. If you are making a will, it can impact on the terms...

Purchasing “an interest in at least two dwellings” lowers the rate of stamp duty land tax (SDLT) that you will pay due to a relief known...

Shadow Chancellor Rachel Reeves has announced that Labour, if the party wins the next general election, will target the carried interest...

Only a year ago, the case of Graham v Lynch [2020] EWHC 986 indicated that the courts may be inclined to exercise their powers to set...

Rebutting HMRC’s desire to stretch section 29 TMA 1970 still further, the Upper Tier Tribunal (UTT) has recently held that HMRC cannot...

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...