Spring Budget 2023: some important messages for business and individuals
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and e...
Personal tax
Personal tax
Basis period reform: moving to a 31 March year-end
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 ...
The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fas...
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The administration of state pensions: not as simple as it sounds
© Getty images/iStockphoto About 12.6 million adults received the state pension in February 2023 (see bit ...
Flat management companies: extensive difficulties to unlock
© Getty images/iStockphoto
High income child benefit charge: a number of problems...
© Getty images/iStockphoto The high income child benefit charge has always been a controversial measure, eve...
Implied trusts and beneficial ownership: who is the real owner?
© Getty images/iStockphoto ‘Taxation of income is based on beneficial ownership, not legal ownership. ...
The Autumn Statement: the latest fiscal plan
After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affai...
Calculating capital gains tax on property in cases of separation or divorce
During a marriage ceremony, we are likely to have heard the phrase: ‘...let no man put asunder’. ...
Changes to Class 2 NICs: the implications for traders with lower profits
It has been a busy year for changes to National Insurance contributions (NICs).