The tricky question of whether raising taxes increases revenue or simply accentuates use of tax planning is a critical part of tax behaviour. James Paull, head of the incentives group at Andersen UK, examines taxpayer thinking

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the introduction of VAT construction industry reverse charge and the deadline for making a Time to Pay arrangement for self-assessment tax due on 31 January 2021 in order to avoid 5% surcharge

There is an urgent need for a set of global sustainability reporting standards board backed by the IFRS Foundation trustees to raise corporate reporting transparency on climate issues