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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

HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payments to tenants carrying out construction works to finish a building o

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 proposal for a requirement that large businesses notify HMRC about ‘uncertain tax treatments’ will be legislated for in Finance Bill 2021/ 22 and will apply in respect of returns that are requi

One of the cleverest – but most misunderstood (and often incorrect) – parts of the tax system is the tax code.

The coronavirus pandemic sadly forced many couples to cancel, delay or significantly scale back their wedding plans.