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...
Personal tax
Personal tax
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.
Most popular reads
Latest briefings
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...
Negligible value claims: identifying the opportunities for capital gains tax savings
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May.
Statutory residence test: the exceptional circumstances rule
In the July 2022 issue of Tax Adviser, I wrote about the anonymised First-tier Tribunal decision of A Taxpayer v HMRC [2...
The acquisition of domicile of choice: HMRC's changing approach
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah...
The hidden economy: how to improve compliance
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.