Artificial intelligence: transforming the world of indirect tax
The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘g...
The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘g...
The volume of R&D claims has increased rapidly for years, thanks in part to unscrupulous firms offering SM...
Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been in...
VAT and mixed supplies is a hotbed topic that has probably perplexed HMRC’s policy teams more than most other ...
Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been...
As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island ...
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and e...
Employee ownership trusts have enjoyed a surge of popularity in the last few years.
This article is the second in a series of three exploring some of the tax issues faced by companies or groups ...
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 ...