Updated practice
In March 2013 the government asked the Office of Tax Simplification (OTS) to review the taxation of partnerships....
In March 2013 the government asked the Office of Tax Simplification (OTS) to review the taxation of partnerships....
It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA...
Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for...
Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable...
Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual schem...
Pensions tax is undergoing a generational transformation after recent radical Budgets.
The importance of intra-UK residence is likely to increase as a result of the new tax-raising powers of Scotland and Wal...
Finance Act 2015 includes two changes that affect the decision to incorporate a business and by which method....
Ben Powell’s article, ‘Nurturing growth’ (Tax Adviser, August), sets out the conditions that must be fulfilled if shares...
Capital gains tax (CGT) has been extended to cover disposals of UK residential property made by some non-UK residents....