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.
Personal tax
Personal tax
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...
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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.
Tax avoidance schemes: the risk of being knowingly wrong
The recent Court of Appeal decision in Bhaur and others v Equity First Trustees (Nevis) Limited and others [2023] EWCA C...
New pensions tax rules: the ‘ghost’ of the lifetime allowance?
Since April 2006, contributions to and distributions from UK registered pension schemes have been subject to a series of...
We’re still here to help: LITRG at 25
The Low Incomes Tax Reform Group (LITRG) was established in 1998, when John Andrews, then President of the CIOT, identif...
The Scottish Tax Clinic: assisting low-income individuals
The Scottish Tax Clinic is an experiential learning environment (learning through experience), exposing our students to ...
The pensions dashboard: yet more delays...
The pensions dashboard is the largest digital transformation project that the pensions industry has ever attempted: the ...