Search

In the June issue of Tax Adviser, I reported on the Cooke case (‘Two DP or not two DP, that’s the problem’), where an individual was able to secure a claim for entrepreneurs’

This article explains how a deceased estate is taxed during the administration period.

As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property rental units. No more bells, no more whistles.

Budget Special

It is impossible to write about the Budget, given its timing.

Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for many professional services limited liability partnerships (LLPs), especi

The National Minimum Wage (NMW) came into force under the Labour government in 1999.

The National Audit Office (NAO) published its comprehensive report titled ‘Tackling tax evasion in high street and online retail’ on 9 September 2024 (see

Identifying the commencement of a business or trade depends on the particular facts and circumstances and has a number of tax consequences.

The rise of social media has given birth to a new type of taxpayer: the influencer and content creator. Does this new group need their own tax rules and guidance?

For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2020 resulted in fundamental changes to the way goods are traded.