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Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965.

Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving with them in the past, yet two in five believe it is important to discu

In the July 2022 issue of Tax Adviser, I wrote about the anonymised First-tier Tribunal decision of A Taxpayer v HMRC [2022] UKFTT 133 (TC) concerning the UK residence status

Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May. After this date, entitlements have no value and will no longer be tradeable.

Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.

There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah v HMRC [2023] UK FTT 539 (TC)).

Since April 2006, contributions to and distributions from UK registered pension schemes have been subject to a series of tax exemptions, ‘normal’ tax charges and ‘special’ tax charges.

The recent Court of Appeal decision in Bhaur and others v Equity First Trustees (Nevis) Limited and others [2023] EWCA Civ 534 is the latest in a long line of cases considering the limits

The pensions dashboard is the largest digital transformation project that the pensions industry has ever attempted: the creation of a digital platform consolidating the pension information of every