Untangling the Gordion Knot
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
Imagine the following scenario: Stuart and Jean are married and live in York.
As our members are well aware, this has been a busy few months for those whose practice areas cover non-residents, non-d...
It is some eight years since the government announced the intended introduction of CGT Entrepreneurs’ Relief (‘ER’)....
Business Investment Relief (BIR) is a generous tax relief that is available to non-UK domiciled and UK resident non-domi...
Extra statutory concession D33 was published in 1988 following the judgment in Zim Properties Ltd v Proctor [58 TC 371]....
Background There has been a raft of changes to the taxation of residential property in recent years....
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals a...
The tax problems older people face have long been documented in reports by the Low Incomes Tax Reform Group (LITRG), the...