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This time last year there was much anticipation: what would the Scottish Government do with the new powers that gave it full control over the income tax rates and bands for non-savings, non-dividen

Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 (TCGA) ss 165 and 260).

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

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.

With April 2019 just five months away, HMRC is busy working on settlement calculations and agreements for those who want to settle before the loan charge comes into effect.

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.

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.

It’s true. When Richard Branson decided to start a business, it wasn’t so he could claim £10 million of Entrepreneurs’ Relief when he sold it 10 years later.

Historically, non-residents have been generally exempted from capital gains tax in respect of UK assets, with the key exception being in certain cases where the non-resident has carried on a busine