Motorbikes, yachts and horses: private or mixed use?
Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.
Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.
On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a comprehensive package of measures designed to add
The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025.
The consultation (tinyurl.com/22tw2nzd) sought views on clearances for the Research and Development (R&D) tax reliefs,
I can remember the first time I saw a corporation tax assessment seeking tax on a loan to a participator.
The ATT has responded to the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework.
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
The government’s objectives for reforming the business rates system in England are to protect the high street, encourage investment and create a fairer system.
Given the scale of the sector and its contribution to the UK economy, this article looks in particular at UK tax resident international footballers.