A penalty puzzle?
HMRC charge tax-geared penalties for errors in tax returns.
Personal tax
Personal tax
The home front
A combination of globalisation and a relaxation of national borders, particularly in Europe, has prompted greater scruti...
Home advantage
As care home fees rise, it is natural that people want to prevent their assets, usually their home, being used to pay fo...
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Latest briefings
Bitcoin trading?
The bitcoin is an innovative payment network and a new kind of money.
The four-year hitch
For the past five years, there has been a basic time limit in tax of four years.
A focus on saving
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish...
The imitation game
The Tax Law Rewrite Project ran from 1996 until 2010. Its aim was to recast the tax statutes in a format that would be e...
Out of pocket
The tax charge imposed to withdraw child benefit from families on what is regarded as a ‘high income’ has been with us f...
The new dwelling tax
The tax regime for non-residents holding UK property (both real and personal) has historically been relatively benign in...