Income tax issues in commercial letting
This is a the first of a two part back to basics article on property matters for individuals.
Personal tax
Personal tax
The real-life impact of tax can be frustrating
Children add a great deal to any parent’s life – but this isn’t an article about parenting!
Will it be a safe landing?
The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction w...
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Latest briefings
Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
The crypto revolution
Many of those reading this article will have read about crypto and bitcoin, and may well have a strong opinion that this...
Salaried partner, hidden tax charge
It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to...
A new trade in renewables
This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effec...
Autumn Budget 2021
Personal tax Tax rates and allowances for 2022/23
Our Mutual Friend
In the November 2018 issue of Tax Adviser, my article ‘Men in Black’ considered the First-tier Tribunal’s decision in th...
Death and the estate
There are some particular processes for income tax and capital gains tax, and some specific rules applying, when an indi...