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Whilst the UK does not impose a direct exit tax on individuals departing its shores (unlike the United States with its expatriation tax under IRC 877A), leaving the UK does come with its own se

HMRC released a new consultation on third party data on Spring Statement day, which aims to reform the approach to third party data acquired under HMRC’s bulk data powers (see

I remember Lord Carnwath (then ‘a “mere” Lord Justice’) addressing the London Branch of the CIOT back in about 2008.

Given the scale of the sector and its contribution to the UK economy, this article looks in particular at UK tax resident international footballers.

The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability partnerships (LLPs).

April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax rules and rates, and soon enough the start of a brand new compliance cycle.

The single most important tax system in the UK is, of course, the Pay As You Earn system. In 2023-24, PAYE brought in some £409 billion, or about 42% of national accounts taxes.

From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the concept of a long-term resident.

The Self Assessment rules are prescriptive. Presumably, the main reason for this is to ensure that a taxpayer’s duties and HMRC’s powers are clearly defined.

Families face an evolving legal and tax landscape that demands careful planning, particularly when it comes to safeguarding family wealth.