Search

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 Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.

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

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

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

In the UK our tax system is often said to encourage the use of employee share schemes.

The tax charities, Tax Help for Older People and TaxAid, are often asked how people on low incomes can have serious tax problems. After all, you need to earn it to pay it, don’t you?

The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?

In my article, ‘Curiouser and Curiouser’ in the August 2017 issue of Tax Adviser, I began to investigate some of the curious interactions between the tax and socia