Inheritance tax: choosing the right sort of trust to provide for partners, children and minors
Types of will trust Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, tes...
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Features
The tax gap between what is paid and what is owed to HMRC
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and what is actu...
The metaverse: how to tax virtual goods in the real world
If one thing is certain, it’s that we’re going to live an increasing amount of our lives in the digital world....
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How do tax thresholds impact our financial behaviour?
One of the traditional means of apparently simplifying the tax system has always been to lift thresholds....
Post Brexit trade: the changes to tax on importing and exporting goods and services
Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, ser...
The rules of domicile: what issues can impact an individual’s tax status?
The concept of domicile links an individual to a particular jurisdiction.
Managed service companies: what exemptions apply?
There has been a significant amount of coverage in accountancy and contractor press and forums recently on managed servi...
The temporary workplace: applying the intention or expectation test
The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis, particul...
The capital gains tax treatment for lost deposits: three recent cases
Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outst...
The conflict between national heritage rules and complex VAT legislation
Work to listed buildings is complex with specialist buildings needing specialist tradesmen.