The Conservative government’s latest policy reversals
The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day. ...
Personal tax
Personal tax
Cumming-Bruce v HMRC: Enquiries into capital loss claims
Lying at the heart of the Self Assessment system is HMRC’s power of enquiry.
The 2022 party conferences: a bloody battleground
Honeymoon (noun): A holiday or trip taken by a newly married couple.
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The complicated transition to universal credit
Universal credit is replacing six legacy benefits including working tax credit and child tax credit. ...
Going for growth: examining the 'fiscal event'
The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most si...
Accessing UK pension benefits: issues for a non-UK tax resident
Following the reopening of borders and the relaxation of Covid-19 related restrictions, individuals planning t...
Disguised distributions: Private equity considerations
The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned...
How employer attempts to address the cost of living crisis can fail to deliver
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff...
The availability of main residence exemption when a house is rebuilt
Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to e...
Back to basics: principles of stamp duty land tax
With the ever-changing landscape in property taxes, this article reminds us of the basic principles we need to...