Issue : Vol 193, Issue 4942

The proposed introduction of a UK carbon border adjustment mechanism (CBAM) received a cautious welcome from the ATT, the CIOT and the ICAEW.The Treasury and HMRC consultation proposed that a CBAM...

Disclosure of untaxed offshore assets rose by 146% to 5,427 in 2022-23, according to Lubbock Fine.This is the number of taxpayers who used HMRC’s worldwide disclosure facility (WDF) to admit...

The UK tax gap for 2022-23 was estimated to be £39.8bn or 4.8% of theoretical tax liabilities which were £823.8bn, according to HMRC data.HMRC states that there has been a long-term...

A Ahmed (TC9110)

JTI Acquisition Company (2011) Ltd v CRC, Court of Appeal, 13 June 2024

T Watts v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 June 2024...

B d’Angelin (TC9186)

A S Powar (TC9175)