The chancellor's attempt to raise class 4 NICs was 'a sticking plaster applied to a bleeding wound by a blind physician', writes Jolyon Maugham QC.
A recent tribunal decision illustrates the art of distinguishing a case from an otherwise binding legal precedent.
An extended pilot phase allows for a better evaluation of MTD.
No easy solutions.
A tough gig.
A positive sign for the growing UK decommissioning industry.
Why a destination-based cash-flow tax can be a tariff, and why VAT can’t.
Philip Hammond’s first and last spring Budget was both surprising and unsurprising. The hope is that it has not dented his appetite for tax reform, David Smith writes.