Key Budget decisions: what they will mean in practice.
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] ...
According to government statistics, there are 4.8 million companies on the Companies House register that have a...
Following a series of significant changes to the taxation of non-doms in both 2008 and 2017, the Spring Budget m...
The many tribunal decisions on the high income child benefit charge, mostly concerned with ‘reasonable excuse’, reflect ...
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, ...