Basis period reform: moving to a 31 March year-end
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of Tax Adviser, the introduction of the tax year basis in 2024/25, and
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The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fashion.
The administration of state pensions: not as simple as it sounds
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About 12.6 million adults received the state pension in February 2023 (see bit.ly/3YS4w5T).
Implied trusts and beneficial ownership: who is the real owner?
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‘Taxation of income is based on beneficial ownership, not legal ownership.
High income child benefit charge: a number of problems...
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The high income child benefit charge has always been a controversial measure, ever since its introduction by the Finance Act 2012.
The Autumn Statement: the latest fiscal plan
After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair.
Calculating capital gains tax on property in cases of separation or divorce
During a marriage ceremony, we are likely to have heard the phrase: ‘...let no man put asunder’.
The Conservative government’s latest policy reversals
The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day. The government will not be cutting the previously enacted rates of corporation tax.