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The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

It is very unlikely that the new graduates and school leavers of 2023 will have an unbroken, linear career in taxation.

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

Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and council tax), land transaction tax (the devolved equivalent to stamp duty l

When we think about the VAT implications of a three-party deal, we usually reflect on the output tax challenges, and I considered the practical issues of these supplies in my previous article

Was it really just a year ago that a Conservative government was trumpeting the biggest package of tax cuts in half a century?

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

Robotic process administration, artificial intelligence, machine learning, large language models: the buzzwords just keep coming.

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