Most read

Individual match contracts were not contracts of employment

This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation. 

The National Insurance Contributions (Employer Pensions Contributions) Act 2026 received royal assent on 29 April 2026. The Act contains the primary legislation for the imposition of NICs on salary sacrifice arrangements for pension contributions in...

HMRC have published the synthesised text of the UK-Spain double tax convention as modified by the Multilateral Instrument (MLI). The MLI modifications to the UK-Spain double tax convention have effect in the UK and Spain from 1 January 2023 for taxes...

Mike Lane and Zoe Andrews (Slaughter and May) provide their unique perspective on the impact of recent rulings from the higher courts and the OECD’s latest findings on the UK’s rising tax burden on labour.

Latest case hearing dates and appeals.

The CIOT has urged HMRC to continue reviewing the possibility of introducing an online system for double taxation treaty clearance claims for interest payments, describing the current process as ‘quite archaic’, in comments submitted as part of...

The OECD has published a new implementation toolkit to help tax authorities apply the Global Minimum Tax (GMT) consistently and in a coordinated manner, easing administrative and compliance pressures. It aims to clarify important administrative...

Recent judgments provide clear warnings that the tribunals will look beyond the contractual labels in offshore arrangements to the underlying reality of who benefits from and controls the workforce, write Leah Fisher, Steven Porter and Victoria Hine...

The CIOT has raised concerns about the growing compliance burden on large businesses in comments submitted to the Public Accounts Committee’s inquiry into large business tax compliance. CIOT said the costs of compliance and related reporting...