Putting the plan in place
With the recent introduction of the residence nil rate band, inheritance tax planning is firmly at the top of the agenda...
Personal tax
Personal tax
A little boost
The £1,000 allowances for property and trading income came into force with effect from 2017/18 onwards....
A clean getaway
After a false start by way of the government calling a snap election and the majority of clauses falling out of the Fina...
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The place where we dwell
Introduction The twin criticisms of complexity and unfairness are frequently levelled at the UK's tax system....
Scottish update
With the UK Autumn Budget 2017 and Scottish Draft Budget for 2018/19 looming on the horizon, the acting deputy chair of ...
Worth the advantage?
‘Everybody aspires to an affordable home, a secure job, better living standards, reliable healthcare and a decent pensio...
Tax University
For many students, their interaction with the UK tax system is either non-existent, or limited to ensuring that the corr...
The age factor
Age features in many tax research studies as an impacting factor on people’s tax-paying behaviour, but it is also increa...
The iceberg Budget
The Chancellor had a difficult path to tread in putting together his first Autumn Budget.