His Dark Materials
The so-called ‘IR35’ legislation is now 21 years old.
The so-called ‘IR35’ legislation is now 21 years old.
It ought to be fairly straightforward. If a taxpayer is farming, as defined in the legislation, then the basic farming t...
We know that for many unincorporated businesses the last tax year has been a tough period to have been trading....
Electric vehicles are gaining traction in the UK.
I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The hon...
Capital gains and capital losses arising to non‑resident trusts were generally outside the scope of UK capital gains tax...
Anybody who has studied for the CTA qualification will be familiar with the basics of taxing chargeable event gains and ...
The topic for discussion at the latest CIOT/IFS debate on 23 June was ‘How should platforms and gig economy workers be t...
When marketing a flat, estate agents will often say that the seller also has a share in the freehold....
Multiple dwellings relief is available for purchasers of residential property who acquire interests in more than one dwe...