Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.
The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction which results in income becoming payable to a person abroad by virtue of
Personal tax
Tax rates and allowances for 2022/23
This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effects of farmers diversifying into renewables.
It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to be a relatively recent development in the world of work and the taxatio
Many of those reading this article will have read about crypto and bitcoin, and may well have a strong opinion that this is a ‘fad’.
The importance of tax treaties between the UK and the United States cannot be underestimated.
One of the cleverest – but most misunderstood (and often incorrect) – parts of the tax system is the tax code.
Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of
The coronavirus pandemic sadly forced many couples to cancel, delay or significantly scale back their wedding plans.