Year end planning
Income tax Individuals with total income in excess of £150,000 pay the additional rate of income tax, currently 45% (46...
Personal tax
Personal tax
Careful consideration
In the article ‘Regular Review’ (Tax Adviser, December 2018), I briefly considered the concept of domicile, noti...
CGT planning for farms
CGT is often forgotten when dealing with the affairs of a deceased though its impact can be considerable when, for examp...
Most popular reads
Latest briefings
Long walk to tax freedom
Background When I worked at the Tax Law Rewrite Project at the turn of the millennium, one of the targets for simplific...
Critical importance
There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexit...
Unjust you waited, Mr Higgins
One of the few constants in the world of UK tax is the notion that an individual’s home should not be subject to capital...
Warmth and decency?
An appeal case in the First Tier Tribunal of May this year, G Daniels v HMRC [2018] UKFTT 462 TC06640, made for entertai...
Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
Regular review
Domicile: a difficult question The law of domicile is not tax law at all – but as most practitioners will be aware, an ...