The UK’s COVID tax reliefs are in the spotlight in the UK tax tribunals. During COVID, the UK government introduced a temporary 5%...

KFC’s dip pots, supplied as part of a meal deal, caused a hot tax controversy: whether a 40p pot of barbecue sauce should be treated as...

HMRC is mobilising AI to modernise its data infrastructure, supercharge fraud detection and spot errors in tax returns. HMRC’s systems...

Tax on football match fees depends on a simple question:  Is a referee an employee? If NOT an employee, neither income tax nor NICs needs...

A battle is brewing over the VAT classification of weight-loss drugs, or GLP-1 medications. Many of these medicines are zero-rated for...

Mega Marshmallow victory… finally, but it took seven years, four tribunals and a detailed analysis of how people eat marshmallows. The...

HMRC has strengthened its enforcement powers in the construction industry by distributing responsibility for tax fraud throughout the...

While no new tax rises were announced in the Chancellor’s Spring Statement, the real substance lay in the Office for Budget...

His Majesty's Revenue & Customs ("HMRC") are increasingly using penalties as a tool to punish taxpayers for mistakes – even where there...

On 25 March 2026, the UK Supreme Court handed down judgment in UniCredit Bank GmbH (London Branch) v Constitution Aircraft Leasing...

From evidence to enforcement In our last three posts, we addressed some of the key considerations in cases of actual or suspected...

Across the UK temporary labour market, umbrella companies have become widely used. Those companies, and others who engage them, are...