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In July, the government published draft legislation to remove the specific tax treatment for income and gains from furnished holiday lets (FHLs) from April 2025.

The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are effectively employees.

The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions contained within TCGA 1992 s 162.

Where a loan to a participator in a close company remains outstanding nine months after the balance sheet date, the company making the loan is required to make a payment to HMRC equivalent to33.75%

The rise of social media has given birth to a new type of taxpayer: the influencer and content creator. Does this new group need their own tax rules and guidance?

The Upper Tribunal decision in Alexander Beard v HMRC [2024] UKUT 73 (TCC) may interest tax practitioners who find themselves grappling with the UK tax treatment of distributions recei

Just a few days after this article appears, a new government will be formed to lead the country for the next five years.

The so-called ‘IR35 rules’ (more strictly, the ‘intermediaries’ legislation’) were announced just over 25 years ago with their stated aim being to prevent employment relationships (and the adve

The Welsh government recently consulted on proposals to abolish land transaction tax(LTT) multiple dwellings relief (MDR) following the UK government’s decision to abolish the equivalent relief for

Long-term expatriate individuals resident abroad can apply to receive gross payment of UK pensions.