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The Upper Tribunal decision in Alexander Beard v HMRC [2024] UKUT 73 (TCC) may interest tax practitioners who find themselves grappling with the UK tax treatment of distributions recei

HMRC will commence an enquiry into research and development (R&D) claims under Finance Act 1998 Sch 18 para 24.

Just a few days after this article appears, a new government will be formed to lead the country for the next five years.

All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to other potential clients. Fee disputes cause significant problems, however.

The so-called ‘IR35 rules’ (more strictly, the ‘intermediaries’ legislation’) were announced just over 25 years ago with their stated aim being to prevent employment relationships (and the adve

Long-term expatriate individuals resident abroad can apply to receive gross payment of UK pensions.

This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’.

HMRC has embarked on the next step for Making Tax Digital (MTD) for Income Tax by opening up the private beta to agents and their taxpayer clients for 2024-25.

Entrepreneurs’ relief (now business asset disposal relief) was introduced in the Finance Act 2008 and has survived longer than its predecessor, taper relief.

A lot has changed since P11D forms were introduced in the early 1960s. In April 2016, the voluntary payrolling of benefits in kind was introduced.