A special relationship
The importance of tax treaties between the UK and the United States cannot be underestimated.
Features
Features
The crypto revolution
Many of those reading this article will have read about crypto and bitcoin, and may well have a strong opinion that this...
Salaried partner, hidden tax charge
It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to...
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When the car stalls
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC)...
A private matter
The introduction of the off-payroll working legislation in the private sector from 6 April 2021 meant that medium and la...
A new trade in renewables
This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effec...
Let me entertain you!
The relaxation of the lockdown rules hopefully means that staff and customers will be able to get together for a decent...
Autumn Budget 2021
Personal tax Tax rates and allowances for 2022/23
Look at the numbers
Chancellor Rishi Sunak delivered his third Budget on 27 October, combining it with announcing the results of Spending Re...
An intangible problem
It has been almost 20 years since the introduction of the intangible fixed assets (IFA) regime (Corporation Tax Act (CTA...