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.
The non-dom regime will undergo a fundamental reform starting on 6 April 2025.
Much of the Income Tax Act 2007, Parliament might be proud to say, is perfectly normal, thank you very much....
The key point to note is that in light of the changes to reliefs for inheritance tax, individuals should now review thei...
Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a...
In the June issue of Tax Adviser, I reported on the Cooke case (‘Two DP or not two DP, that’s the problem’), where an in...
Budget SpecialIt is impossible to write about the Budget, given its timing.
This article explains how a deceased estate is taxed during the administration period.
The rise of social media has given birth to a new type of taxpayer: the influencer and content creator....
The Upper Tribunal decision in Alexander Beard v HMRC [2024] UKUT 73 (TCC) may interest tax practitioners who find thems...
Just a few days after this article appears, a new government will be formed to lead the country for the next five years....