Third-party data reporting: the interest income jigsaw
HMRC released a new consultation on third party data on Spring Statement day, which aims to reform the approach to third...
Personal tax
Personal tax
International athletes in the UK: the laws of the game
Given the scale of the sector and its contribution to the UK economy, this article looks in particular at UK tax residen...
BlueCrest Capital: salaried member rules for LLPs
The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability par...
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Countdown to Making Tax Digital: one year to go!
April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax ru...
The scope of inheritance tax: a new residence-based system
From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the...
The case of HMRC v Yaxley: the power of a single word
The Self Assessment rules are prescriptive.
Pre-nuptial and post-nuptial agreements
Families face an evolving legal and tax landscape that demands careful planning, particularly when it comes to safeguard...
Reform to the taxation of non-doms: the new FIG regime
The non-dom regime will undergo a fundamental reform starting on 6 April 2025.
Rupert Grint and the failed tax scheme: the 'sales of occupation’ income rules
Much of the Income Tax Act 2007, Parliament might be proud to say, is perfectly normal, thank you very much....
Autumn Budget 2024: rethinking succession planning
The key point to note is that in light of the changes to reliefs for inheritance tax, individuals should now review thei...