The future of tax
HMRC is undergoing a transformation to ensure the UK has a tax administration fit for the challenges, changes and opport...
Features
Features
The tax impacts of Brexit
Following the UK general election in December, the Brexit questi on facing businesses is no longer one of whether the UK...
A vision of the future?
I remember wondering what Chancellor George Osborne could mean when he said in his March 2015 Budget: ‘Twelve million pe...
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The wait is over
HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to ...
Alphabet Soup
Entrepreneurs’ relief (ER) was introduced by former chancellor Alistair Darling in 2008 as the replacement for business ...
Tax by numbers!
One of the more important factors when looking at tax policy is to understand how many people could be affected by any p...
What a carry-back!
When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a recent deleg...
Time to share
The EU Mandatory Disclosure Regime (MDR), also known as DAC6, is an EU Directive implementing t
All change
The tax landscape for UK property has changed immeasurably over the last six years.
Unlocking tax on rental income
The past few years have seen significant changes to the way non-resident investors in UK properties are taxed, starting ...