Embiricos: the scope of partial closure notices
The original Self-Assessment code was drafted almost 30 years ago and it might be said that its age is showing in places...
Personal tax
Personal tax
How to use P11Ds: reporting obligations for benefits
Often considered to be a simple process, employee benefits reporting can be complex.
The Spring Statement: Capital, People, Ideas
Chancellor Rishi Sunak delivered the Spring Statement on 23 March amidst a difficult UK and global context. The Statemen...
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Special purpose acquisition companies and employment related securities
When we talk about employment related securities, we usually think about shares being acquired by employees....
Avoiding enforcement action due to tax debt
Over the past two years, and in response to the extraordinary challenges faced by many taxpayers as a result of the Covi...
Capital tax issues affecting residential property investment
This is the second of a two-part, back to basics, article on property matters for individuals.
The Treasury’s response to proposals for tax simplification
No major changes to inheritance tax and capital gains tax will be flowing from the Office of Tax Simplification (OTS) re...
Income tax issues in commercial letting
This is a the first of a two part back to basics article on property matters for individuals.
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...