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The Upper Tribunal has overturned a decision of the First-tier Tax Tribunal (FTT) by concluding that the Mixed Member Rules (MMRs)...
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Recent developments in case law mean there has been an increased appetite to pursue public law arguments before the First-tier Tribunal...
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In their current form, agricultural property relief (APR) and business property relief (BPR) provide relief from UK inheritance tax...
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Last January we wrote about how everything felt a bit “déjà vu” – with Trump about to enter the White House for a second term, and an...
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This bulletin follows the release of the December and January Agent Updates (Issue 138 and Issue 139). In these issues we cover the...
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Overview In a significant decision for corporate groups undergoing restructuring, the Supreme Court has confirmed that VAT on...
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With the rise and rapid adoption of advanced data analytics and AI tools, transfer pricing compliance and risk assessment is quickly...
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Macfarlanes has successfully obtained an order forcing two trustees, Christopher Burgess and Redshank Business Services Limited, to...
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Share buybacks can be an important tool for shareholders to extract value and for companies to remove shareholders. For individual...
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This bulletin follows the release of the November Agent Update (Issue 137). In this issue we cover the content most relevant to...
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The Government has introduced a new ‘strengthened reward scheme’ to incentivise informants to report serious tax avoidance or evasion to...
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The Budget was relatively quiet on corporate tax. That reflects the Government’s Corporate Tax Roadmap (the Roadmap), which, while not...
After all the leaks and speculation, the Autumn Budget 2025 is here, bringing with it a forecast that promises an all-time high tax take...
This was a Budget that was heavily trailed (to the extent that the contents were inadvertently published by the Office for Budget...
The Chancellor of the Exchequer, Rachel Reeves, announced several updates from an employment tax perspective in the Autumn Budget, the...
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For the longest time, what many consider the poster child of transfer pricing (TP), the humble benchmarking study, has been commoditised,...