Features

How do tax thresholds impact our financial behaviour
24 June 2022

Tax thresholds play a significant part in our financial system. But how do they impact our behaviour and what would happen if we increase them?

Post Brexit trade: the changes to tax on importing and exporting goods and services
24 June 2022

In the first of two articles, we examine the changes to tax on importing and exporting goods and services as a result of leaving the EU.

The rules of domicile: what issues can impact an individual’s tax status
24 June 2022

Domicile may determine not only how a person is taxed in the UK, but also how an individual’s estate passes on death. How is domicile determined and what issues can impact an individual’s tax status?

Managed service companies: what exemptions apply
24 June 2022

As HMRC increases the number of assessments made under the managed service company legislation, we consider what exemptions can apply to those offering advice and services to contractors.

The temporary workplace: applying the intention or expectation test
24 June 2022

We consider what constitutes a temporary workplace and the significance that expectation plays in determining whether related expenses attract tax relief.

The capital gains tax treatment for lost deposits: three recent cases
24 June 2022

We examine three recent cases on the capital gains tax treatment of lost deposits – Hardy, Lloyd-Webber and Drake – which discuss the failure of the relevant capital gains tax legislation to reflect economic reality.

The conflict between national heritage rules and complex VAT legislation

The reconstruction of a listed building highlights the conflict between national heritage rules and complex VAT legislation.

The concept of 'connected persons': what are the ties that bind?
21 June 2022

The definition of connected persons is complicated, and becoming more so as our social norms evolve. With marriage and civil partnership at the heart of the rules, not all families fall neatly into the legal classifications.

High Income Child Benefit Charge: the traps and opportunities
21 June 2022
We examine how the high income child benefit charge can operate unexpectedly if your client has a change of circumstances.
The statutory residence test: defining ‘exceptional circumstances
21 June 2022

In the case of two twins with contrasting fortunes, the First-tier Tribunal considers the ‘exceptional circumstances’ rule in the statutory residence test.