Six to eight weeks
The exemption from capital gains tax in respect of a taxpayer’s only or main residence is perhaps the widest k...
Features
Features
It isn’t child’s play…
There are no special rules that apply to arrangements to fund education costs for family members – which is ju...
Keeping your confidences
In the context of tax disputes, privilege is commonly understood as referring to the fundamental legal right w...
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A ‘secret’ appeal
The tax landscape is constantly changing, whether due to legislative changes, new case law or HMRC practice. ...
A tale of two countries (or more)
As one of ‘the worst of times’ in recent history, the Covid-19 pandemic has hugely impacted the way people wor...
The costs of a wealth tax
Two academics and a barrister (Dr Arun Advani, Emma Chamberlain and Dr Andy Summers) – together called the Wea...
The changing tax environment
With the increased public profile of environmental issues, particularly plastic pollution and climate change, ...
Modernisation of stamp taxes on shares framework: CIOT response
The CIOT responded to the call for evidence published on 21 July 2020 on the Modernisation of the Stamp Taxes ...
Business rates review: CIOT response
The CIOT responded to the business rates call for evidence.