Key Budget decisions: what they will mean in practice.
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for...
A well-known English dictionary defines the word ‘option’ as ‘the power or right to choose’.
In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in...
Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965...
VAT and property is a nightmare topic for clients and advisers.
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The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...
In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision i...