Closing the tax gap: government strategy on non-compliance
On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a...
Personal tax
Personal tax
The case of Quillan v HMRC: the dangers of a director’s loan account
I can remember the first time I saw a corporation tax assessment seeking tax on a loan to a participator....
UK tax exit charges: the hidden costs of leaving the UK
Whilst the UK does not impose a direct exit tax on individuals departing its shores (unlike the United States with its e...
Most popular reads
Latest briefings
Third-party data reporting: the interest income jigsaw
HMRC released a new consultation on third party data on Spring Statement day, which aims to reform the approach to third...
International athletes in the UK: the laws of the game
Given the scale of the sector and its contribution to the UK economy, this article looks in particular at UK tax residen...
BlueCrest Capital: salaried member rules for LLPs
The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability par...
Countdown to Making Tax Digital: one year to go!
April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax ru...
The scope of inheritance tax: a new residence-based system
From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the...
The case of HMRC v Yaxley: the power of a single word
The Self Assessment rules are prescriptive.
Pre-nuptial and post-nuptial agreements
Families face an evolving legal and tax landscape that demands careful planning, particularly when it comes to safeguard...