Tax UK Notes

Autumn Budget 2025: Insights and analysis

Full-time result in employment status dispute

Insight alert: UK Autumn Budget 2024 – Key tax measures for business

Insight alert: Exploring Labour's election tax plans

Tax Treaty Interpretation: The Limits of Fiction

In Fowler v HMRC [2020] UKSC 22, the Supreme Court determined that a statutory fiction created by a deeming provision of UK tax law did not …

Government announces review of implementation of IR35 private sector reforms

The government announced on 7 January 2020 that it is launching a review of the implementation of the changes to off-payroll working rules (commonly …