Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
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...
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah...
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.
The recent Court of Appeal decision in Bhaur and others v Equity First Trustees (Nevis) Limited and others [2023] EWCA C...
Since April 2006, contributions to and distributions from UK registered pension schemes have been subject to a series of...