Unforeseen complexities
In October 2020, LITRG published a website arti cle ‘Thinking of se tti ng up a limited company? Pause and Thi...
Features
Features
The taxation of foreign exchange
The current economic climate and market conditions have presented increasing uncertainty in currency markets o...
BAD timing: the need for clarity
Business asset disposal relief (previously known as entrepreneurs’ relief) has many critics. ...
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How we can all be healthier
Mental health. Say these words in your head. Think about them for a few seconds. What images spring to mind? P...
Scottish taxes in the spotlight
CIOT and ICAS have been active stakeholders in the development of the Scottish parliament’s devolved tax power...
Will history repeat itself?
Stamp duty land tax (SDLT), being a mechanically transactional tax by nature, should in theory be a relatively...
Death and taxes
The events of the last year have focused our minds, leading many people to review or write their wills. ...
Change is the only constant
Employment taxes have been an area of significant focus for the government with the 2021/22 tax year seeing se...
A cause for relief?
The very first report from the newly formed Office of Tax Simplification looked at tax reliefs. ...