US citizens living in the UK: the problems, pitfalls and planning opportunities
The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent income tax,...
Personal tax
Personal tax
Voluntary disclosures: how to correct mistakes in tax payments
The UK government regards tax compliance checks as a key tool to help tackle the tax gap and fund the Exchequer....
Beneficial loans: the importance of getting your timing right
I can remember the first time that I came across an assessment in relation to a loan to a participator....
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Changes in the UK tax system: the power of statistics
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax syst...
How to achieve net zero: the practical issues faced by UK businesses and households
The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidm...
Disability and the tax system: guidance
Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstanding LITRG v...
A yellow card for IR35? What the Lineker case means for HMRC
Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been outside t...
Spring Budget 2023: some important messages for business and individuals
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the...
Basis period reform: moving to a 31 March year-end
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of...
The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fashion....