Complicating PAYE Settlement Agreements
PAYE Settlement Agreements (PSAs) were first introduced in 1996 to replace the non-statutory ‘voluntary agreements’ whic...
Personal tax
Personal tax
Offshore assets: common myths
HMRC statistics show that approximately one in ten people in the UK have an offshore financial interest....
Making things simpler
The Office of Tax Simplification (OTS) celebrates its tenth anniversary later this year.
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When a house is not a home
There is a need to review the tax position of residenti al property with haste.
Mind the gap
The new capital gains tax regime applying from April 2020 to property disposals brings with it a host of challenges, par...
A vision of the future?
I remember wondering what Chancellor George Osborne could mean when he said in his March 2015 Budget: ‘Twelve million pe...
The wait is over
HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to ...
Alphabet Soup
Entrepreneurs’ relief (ER) was introduced by former chancellor Alistair Darling in 2008 as the replacement for business ...
What a carry-back!
When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a recent deleg...
All change
The tax landscape for UK property has changed immeasurably over the last six years.