What a carry-back!
When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a recent deleg...
When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a recent deleg...
The tax landscape for UK property has changed immeasurably over the last six years.
After years of relatively stable legislation, Finance Act 2019 brought significant changes to the entrepreneurs’ relief ...
In my previous article, I considered the basic fundamentals of stamp duty land tax (SDLT).
The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the ...
February 2019 celebrated the 15 year anniversary of the launch of Facebook, a US based social media and social networkin...
In the January 2018 issue of Tax Adviser, I wrote an article ‘Manual transmission’ in which I considered the High...
Article 31 of Directive (EU) 2015/849 (the ‘Fourth Money Laundering Directive (MLD)’) imposed on each EU member state a ...
When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wa...