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The problem of getting the tax position right when claiming deferred state pension lump sums is one that will eventually be retired to the history books.

The Chancellor had a difficult path to tread in putting together his first Autumn Budget.

Age features in many tax research studies as an impacting factor on people’s tax-paying behaviour, but it is also increasingly becoming a complicating factor in practical tax affairs as populations

The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain of supplies is required to hand over the tax in relation to the extent to whi

Living in the South East of England I see a number of clients who are approached by developers to purchase their land.

On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), the Financial Secretary to the Treasury, Mel Stride, announced a relaxation in

It is fair to say that the woodlands activity on a farming enterprise is often forgotten about in terms of accountancy and tax.

HM Revenue and Customs (HMRC) has focused heavily on offshore matters in recent years, but believes that a huge amount of tax remains uncollected.

Clause 64 of the Finance Bill, which is now awaiting its second reading in the House of Lords on the 15th November and is expected to get Royal Assent before the Autumn Budget in November 2017, wil

In the interests of simplification, there should be some grateful acknowledgement of the fact that many of the concepts well known from the income tax legislation are replicated in the tax credits