Resident non-domiciles: the end of the line?
Following a series of significant changes to the taxation of non-doms in both 2008 and 2017, the Spring Budget m...
Personal tax
Personal tax
High income benefit charge: common misconceptions
The many tribunal decisions on the high income child benefit charge, mostly concerned with ‘reasonable excuse’, reflect ...
Thresholds in the tax system: the challenges for future tax policy
Thresholds are an integral part of the tax system.
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Scottish taxes: the progress of continuing devolution
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider fun...
Transfer of assets abroad: the boundaries of the rules
The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936....
Basis period reform rules for unincorporated businesses: impact on student finances
Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year...
Registered pension scheme reforms: abolition of the lifetime allowance
The tax landscape for UK registered pension schemes has been evolving rapidly since the Spring Budget on 15 March 2023, ...
Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Private residence relief: a matter of construction
Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965...
Charitable giving and tax: dispelling the myths
Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving...