Chair's view, Issue 1
As our members are well aware, this has been a busy few months for those whose practice areas cover non-residents, non-d...
As our members are well aware, this has been a busy few months for those whose practice areas cover non-residents, non-d...
It is some eight years since the government announced the intended introduction of CGT Entrepreneurs’ Relief (‘ER’)....
Business Investment Relief (BIR) is a generous tax relief that is available to non-UK domiciled and UK resident non-domi...
Extra statutory concession D33 was published in 1988 following the judgment in Zim Properties Ltd v Proctor [58 TC 371]....
Background There has been a raft of changes to the taxation of residential property in recent years....
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals a...
The tax problems older people face have long been documented in reports by the Low Incomes Tax Reform Group (LITRG), the...
To me, the initials GWR evoke the image of bygone days in which steam trains would pass through the undulating countrysi...
The last major change in the taxation of dividend income was on 6 April 1999 when the non-repayable tax credit came into...