A new wealth tax to counter the cost of the Covid-19 pandemic was the talk of the financial pages not so long ago. Now it

A recent First-Tier Tribunal (FTT) decision in the taxpayer’s favour has helped clarify that room rental is VAT exempt, but standard rating can apply if

The normal minimum pension age (NMPA) will increase from 55 to 57 on 6 April 2028, although a protected pension age regime will be introduced.

A recent report by the public accounts committee estimates that the level of fraud and error across all Covid-19 support schemes could be as high

In Assem Allam vs. HMRC [2021] UKUT 0291, the Upper Tribunal found that previous HMRC guidance using a simple 80/20 test of trading versus non-trading