Personal tax

Bill Dodwell considers the meaning of simplification in tax
Simplification
1 April 2019

Bill Dodwell considers the meaning of simplification in tax

Ritchie Tout and Anne Smith look at the devolution of the UK tax system with the introduction of Welsh income tax
Welsh income tax
1 April 2019

Ritchie Tout and Anne Smith look at the devolution of the UK tax system with the introduction of Welsh income tax

Tyler Welmans provides a comprehensive overview of the ways in which cryptocurrencies and blockchain technology interact with the tax arrangements of a variety of individuals and businesses
Cryptocurrencies
1 March 2019

Tyler Welmans provides a comprehensive overview of the ways in which cryptocurrencies and blockchain technology interact with the tax arrangements of a variety of individuals and businesses

Patricia Mock discusses some practical tax points to consider before 5 April 2019 to utilise available tax allowances and exemptions
Tax reliefs
1 March 2019

Patricia Mock discusses some practical tax points to consider before 5 April 2019 to utilise available tax allowances and exemptions

Andrew Titchener looks at the new deemed domicile rules and their interaction with domicile under general law
Domicile
1 March 2019

Andrew Titchener looks at the new deemed domicile rules and their interaction with domicile under general law

Julie Butler and Libby James examine the executors’ responsibility to capital gains tax planning on farms
Capital Gains Tax

Julie Butler and Libby James examine the executors’ responsibility to capital gains tax planning on farms

developments in cases Keith Gordon has covered
Case update
1 February 2019

Keith Gordon looks at new developments in cases he has covered in Tax Adviser

Keith Gordon looks at a case which considers how to interpret a Double Taxation Treaty in the light of a deeming provision in the domestic law
Deeming provisions
1 February 2019

Keith Gordon looks at a case which considers how to interpret a Double Taxation Treaty in the light of a deeming provision in the domestic law

guidance-HMRC-tax-system
HMRC Guidance
1 January 2019

Bill Dodwell looks at when we can rely on guidance from HMRC in our complex tax system

main-residence-relief-period-ownership
Main Residence Relief
1 January 2019

Keith Gordon looks at a case which considers the ‘period of ownership’ for the purposes of main residence relief