A historical oddity?
In 1582, Pope Gregory XIII introduced the new calendar, to correct inaccuracies from the older Julian calendar...
Features
Features
Health and Social Care Levy
On 9 September, the Prime Minister announced to the House of Commons (see bit.ly/2XgFe6B ) that the government...
Working better together
Tax practitioners have a very important role to play in the development of UK tax policy. Their hands-on exper...
Most popular reads
Latest briefings
The future of finance
In a world where time is precious, fast and secure, digital financial solutions are being welcomed with open a...
Murphy’s Law
It is well known that the rules for obtaining a tax-allowable deduction from employment income are particularl...
A complicated gift
Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, ...
Hidden traps?
Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic. ...
The threshold certainty
On 2 July 2021, the Supreme Court released its decision in the long running case of R (oao Haworth) v HMRC [20...
A hive of activity
It always sounds so simple: ‘Hive down the trade and assets into a new company (‘Newco’) and dispose of Newco ...
Demolition job
Watching your house fall to the ground may sound like a homeowner’s worst nightmare.