Land in hand
The UK has a pressing need for housing to cope with current and future demand.
Features
Features
Patent nexuses
Intellectual property tax regimes (including the UK’s patent box) are changing.
Bridge the Gap
The better-off do not have a monopoly of complex tax situations: tax can be just as difficult for people on low incomes....
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Latest briefings
Born in the USA
With the recent increase in international enforcement activities undertaken by the US Internal Revenue Service (IRS) and...
Two steps forward, three steps back?
In ‘A move in the right direction?’ from February’s Tax Adviser, we discussed some of the changes to the income tax and ...
Family Fortunes
In recent years we have begun to see the rise of alternatives to trusts in estate planning.
Capital split
On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultima...
Traps for the unwary
On 1 September 2013, the concept of ‘employee shareholder’ was introduced into UK employment law, together with an assoc...
Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...
An incoherent outcome
The Upper Tribunal decision in Project Blue Limited v the Commissioners for HMRC [2014] UKUT 0564 (TCC) is a must-read d...