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After a trial lasting more than eight weeks and after the discharge (during jury deliberations) of two jurors, the remaining ten members of the jury failed to agree on any verdict...

Calendar quarter elections

A reader comments on a recent article concerning the inheritance tax reform of pensions.

UK tax affairs of US citizens (or green card holders).

Tax adviser registration The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations SI 2026/807 bring in the requirements for...

A new social security agreement has been agreed between the UK and India that will determine where National Insurance contributions (NICs) are paid and ensure that workers moving...

The VAT (Amendment) Regulations SI 2026/765 come into force on 29 July 2026 and amend Part 15 of the VAT Regulations SI 1995/2518 by removing computers or computer equipment from...

At Budget 2025, the government announced its decision to implement the international controlled transactions schedule (ICTS) reporting requirement and power to introduce...

HMRC has published guidance on the taxation of state pensions. HMRC says that it bases a full year’s state pension on one week at the weekly rate before and 51 weeks after...

Marking the first anniversary of its introduction, and following a written statement by Dan Tomlinson, the exchequer secretary to the Treasury, HMRC has published an update to its...

HMRC has published a special edition of its agent update on making tax digital for income tax (MTD) in readiness for sending clients’ first quarterly updates on 7 August...

Shared use of premises: can VAT be saved by different arrangement?

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