Judicial review success in a VAT case reveals HMRC’s surprising willingness to resile from its guidance.
A First-tier tribunal decision encourages failure to make nil tax returns.
In our continuing series, Heather Self examines tax issues that make the national headlines. This week, the controversial retrospective loan charge.
A First-tier tribunal decision brings stark focus to the harsh effect of the Scottish surcharge.
How do the recent changes affect the issues raised in the recent SSE decision?
The government intends to legislate to counter the effect of Barclays Wealth Trustees (Jersey) Ltd & M Dreelan v HMRC.
Proposals have been put forward to introduce a restricted financial transaction tax (FTT) focused on transfers of listed securities.
The Finance Bill and an additional technical note provides some much needed clarity on this issue. In the main it is good news, but with some caveats.
A recent Upper Tribunal decision on IHT business property relief provides helpful insight on ‘investment businesses’.
A new paper provides a helpful guide to the Scottish fiscal framework.