Thresholds in the tax system: the challenges for future tax policy
Thresholds are an integral part of the tax system.
Thresholds are an integral part of the tax system.
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider fun...
The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936....
Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year...
The tax landscape for UK registered pension schemes has been evolving rapidly since the Spring Budget on 15 March 2023, ...
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965...
Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving...
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May.
In the July 2022 issue of Tax Adviser, I wrote about the anonymised First-tier Tribunal decision of A Taxpayer v HMRC [2...