Inheritance tax: the nuances of ‘interest in possession’
Before the sudden reforms of the inheritance tax rules in March 2006, there was a fundamental distinction between life-i...
Before the sudden reforms of the inheritance tax rules in March 2006, there was a fundamental distinction between life-i...
The Scottish Tax Clinic is an experiential learning environment (learning through experience), exposing our students to ...
The pensions dashboard is the largest digital transformation project that the pensions industry has ever attempted: the ...
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 a...
One of the hot topics in taxation is what we should do to replace fuel duty.
The Guidelines for Compliance (see bit.ly/3o2M9hu) are intended to be a valuable resource for taxpayers and the...
The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent income tax,...
For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax auth...
My previous article for Tax Adviser about the flat rate scheme was published in July 2019.