A decision from the Court of Appeal provides valuable guidance on when days spent in the UK can be disregarded for ‘exceptional circumstances’ under statutory residence test, explain Matthew Greene, tax litigation partner, and Guy Bud, associate barrister, Stewarts

Two suspected fraudsters have been arrested simultaneously as British and Dutch police allege the pair have committed £7.5m worth of fraud in 13 countries using the JokerOTP bot platform

Kate Aitchison, tax partner at RSM warns of the risks surrounding directors’ loan accounts when closing a business

A civil servant will be sentenced on 13 June after admitting to stealing more than £45,000 of taxpayers’ money to fund his international travel