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2015 has been something of a year of change in the world of property tax and the Property Taxes Technical Sub-Committee has made a number of representations to HMRC and HM Treasury as a result.

The capital gains tax exemption on the disposal of a person’s only or main residence (which is in most cases automatic), had been fairly settled and subject to few changes since the consolidating T

The Principal Private Residence relief (‘PPR’) provided to individuals on the disposal of their main residence is probably the most commonly claimed and known of reliefs within the capital gains le

The Government is under increasing pressure to improve the availability and quality of housing in the UK.

Most tax cases concern just a single issue or, occasionally, two distinct issues.

In March 2013 the government asked the Office of Tax Simplification (OTS) to review the taxation of partnerships.

Human rights law is playing an increasingly important role in tax matters.

A valuation of the goodwill of a two-partner firm of chartered accountants was required in connection with the transfer of part of the business to a company.

I am often asked: ‘What is so “alternative” about alternative dispute resolution (ADR)?’ The answer is simple.

It has been over a decade since I started writing a monthly case analysis for Tax Adviser. In that time, I have steadfastly avoided writing about a case in which I was instructed.