Issue : Vol 188, Issue 4812

Some 136 countries and jurisdictions, representing more than 90% of global GDP, have agreed a global minimum 15% corporation tax rate.The two-pillar solution would apply to global firms with at least...

Owners of UK holiday lets will face investigations by HMRC if they fail to properly report their earnings from Britain’s record staycation boom of the last two years, warns national accountancy...

Joint and several liabilityHMRC has published new guidance explaining how it deals with taxpayers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several...

CIR v Fisher and others, Court of Appeal, 6 October 2021

Arron Banks v CIR, Court of Appeal, 6 October 2021

Grazer Learning Limited (TC8282)

R Crippin (TC8285)

K Puttock (TC8283)