A share in the freehold
When marketing a flat, estate agents will often say that the seller also has a share in the freehold. In pract...
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Putting your skills into practice
When we last wrote about the North West Tax Clinic (NWTC) in Tax Adviser (‘Opening our doors’, October 2020), ...
Do you want to help?
In 2020, there were at least 681 volunteers across CIOT and ATT Committees, Steering Groups and Councils who c...
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A matter of timing
Timing is everything. This is a much-used phrase in today’s society and is often quoted in diverse subjects ra...
A new generation of freeports
In February 2020, the government published a consultation on freeport policy outlining plans to introduce at l...
Two for the price of one?
Multiple dwellings relief is available for purchasers of residential property who acquire interests in more th...
Points make penalties
Details of the new late submission penalties, late payment penalties and harmonised interest announcements wer...
Nothing stands still
Several significant pieces of employment tax legislation have been updated and/or introduced effective from 6 ...
Capital gains tax made easier?
In July 2020, Chancellor Rishi Sunak requested that the Office of Tax Simplification review capital gains tax:...
A year like no other
Both employers and employees have been greatly affected by the great shifts in working patterns over the last ...