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. ...
Features
Features
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 e...
The rules of domicile: what issues can impact an individual’s tax status?
The concept of domicile links an individual to a particular jurisdiction.
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Managed service companies: what exemptions apply?
There has been a significant amount of coverage in accountancy and contractor press and forums recently on man...
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...
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 conflict between national heritage rules and complex VAT legislation
Work to listed buildings is complex with specialist buildings needing specialist tradesmen. ...
The concept of 'connected persons': what are the ties that bind?
The concept of connected persons appears throughout the direct taxes legislation.
High Income Child Benefit Charge: the traps and opportunities
Broadly speaking, the high income child benefit charge applies where a taxpayer has adjusted net income of ove...
The statutory residence test: defining ‘exceptional circumstances’
The circumstances underlying this case concern a series of family tragedies which I do not wish to belittle in...