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The International Controlled Transaction Schedule is expected to be introduced in the UK in the foreseeable future. Andrew Stewart and Amy Clarke (BDO) explain how to prepare....

HMRC have updated their guidance, Authorising an agent to deal with your tax affairs, to cover how clients can give limited authorisation to an agent. For limited authorisations, the individual taxpayer is required to write a letter of authority to...

The tribunal decision in Currys on the degrouping charge and L-day material relevant to financial institutions are among the developments in this month's review by Mike Lane and Zoe Andrews (Slaughter and May).

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. 

Sponsorship payments were taxable on cricketer despite purported assignment to his company....

HMRC’s newly published materials raise important questions about how taxpayers are engaging with the UTT regime in practice, writes Yousuf Chughtai and Jack Prytherch (Osborne Clarke)....

SDLT has been in the news recently, following scrutiny of Angela Rayner’s property purchase and complex personal circumstances. The higher rate of SDLT for purchases of second homes does not generally apply where an individual disposes of their main...

One minute with Karl Pocock, Head of Corporate Tax at Birketts.

With joint and several tax liability being introduced for those contracting with umbrellas, David Harmer (Markel Tax) explains how to keep your clients protected.

HMRC received a record 164,670 anonymous fraud tip-offs in 2024/25, up almost 9% over the previous tax year. Price Bailey reports, however, that payments to informants over the same period fell by 13%, suggesting that HMRC are being ‘inundated with...