Autumn Statement focus on personal tax
Last November’s Autumn Statement contained few surprises regarding personal taxes. The biggest changes related to salary...
Last November’s Autumn Statement contained few surprises regarding personal taxes. The biggest changes related to salary...
Background Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, bro...
A new report ‘Digital services for taxpayers – effectiveness and engagement’, published by
Facts of the case The business, Karate World, provides instruction in martial arts.
In the May 2016 edition of Tax Adviser, we explored some of th
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if...
HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose un...
This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which...
The facts of the case In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, ...
The tax year ends US election in November? Had you heard? Thinking about tax for the American in the UK, does the elect...