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Domicile: a difficult question

The law of domicile is not tax law at all – but as most practitioners will be aware, an individual’s domicile can have wide-ranging consequences for their t

We were asked to send our analysis of the Autumn Budget to the House of Commons Treasury Committee just two days after the Budget, so by 31 October – a deadline which we met thanks to the input of

Between writing my last page and now, we have had both the Budget and publication of the Finance (No 3) Bill.

Is it just me or does it feel like no time at all since the Christmas tree was packed up and dragged into the loft?

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for employee share option plans.

Two days at Brands Hatch (British Superbikes) seemed to comprise the last day of a fantastic summer (sat in shirt sleeves on a glorious Saturday almost getting sunburnt) and the beginning of autumn

Welcome to November. By the time you read this we will have had the October Budget and no doubt you will all be digesting what the Chancellor announced.

The eagle eyed among you will have spotted that our tireless President, Tracy Easman, took time out of her hectic schedule to write this page last month. Many thanks to her.

The Office of Tax Simplification has just published its first report which looks at HMRC guidance. It is widely acknowledged that the UK’s tax system is complex.