The latest changes in the EU-UK Trade and Cooperation Agreement
Since the entry into force of the UK-EU Trade and Cooperation Agreement just over a year ago, two issues have dominated ...
Features
Features
Capital tax issues affecting residential property investment
This is the second of a two-part, back to basics, article on property matters for individuals.
Is there a place for multiple trusts?
In the January 2022 issue of Tax Adviser, we examined the changes that had been made to trusts from 18 November 2015 in ...
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Quinn: the complexity of enhanced R&D rules
Until a couple of years ago, relief for research and development expenditure was a subject that did not attract much att...
The impact of Covid-19 on 2020/21 tax receipts
The coronavirus pandemic meant that 2020/21 was not a typical year in most aspects of life, including tax....
The Treasury’s response to proposals for tax simplification
No major changes to inheritance tax and capital gains tax will be flowing from the Office of Tax Simplification (OTS) re...
The normal expenditure out of income exemption
The normal expenditure from income exemption provides a valuable exemption from inheritance tax.
Income tax issues in commercial letting
This is a the first of a two part back to basics article on property matters for individuals.
How multiple trusts can reduce inheritance tax
One effect of the inheritance tax changes to trusts in Finance Act 2006 was that trusts within the ‘relevant property re...
The real-life impact of tax can be frustrating
Children add a great deal to any parent’s life – but this isn’t an article about parenting!