We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Employment Appeal Tribunal Judgment of Lord Fairley on 21 January 2026.
How to tax a beneficial loan arrangement for a director or employee.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Milestone deal secures UK’s medicines access for patients, with a wide range of groundbreaking new treatments to reach NHS front-line quicker.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Upper Tribunal Administrative Appeals Chamber decision by Judge Stout on 7 July 2025.
Upper Tribunal Administrative Appeals Chamber decision by Judge Beech on 14 January 2020
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).