Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
Management of taxes
Management of taxes
The bright red line
Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 ...
Ongoing change
This time last year there was much anticipation: what would the Scottish Government do with the new powers that gave it ...
Most popular reads
Latest briefings
Finding your way
The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape...
A vital bridge
The Office of Tax Simplification has just published its first report which looks at HMRC guidance.
Doing the calculations
With April 2019 just five months away, HMRC is busy working on settlement calculations and agreements for those who want...
A fine line
We wrote in the May 2017 issue of Tax Adviser (‘HMRC Information Powers: On or off the record?’) about the inform...
Growing investment
Where a UK corporate debtor makes payments of yearly interest to, among others, non-UK creditors, the debtor will be req...
HMRC gets more time
HMRC’s ability to assess additional income tax and capital gains tax (CGT) is restricted by statutory assessment time li...
The Age of Reasonable Excuse
Historically, non-residents have been generally exempted from capital gains tax in respect of UK assets, with the key ex...