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The problem of getting the tax position right when claiming deferred state pension lump sums is one that will eventually be retired to the history books.

The Chancellor had a difficult path to tread in putting together his first Autumn Budget.

Age features in many tax research studies as an impacting factor on people’s tax-paying behaviour, but it is also increasingly becoming a complicating factor in practical tax affairs as populations

Living in the South East of England I see a number of clients who are approached by developers to purchase their land.

It is fair to say that the woodlands activity on a farming enterprise is often forgotten about in terms of accountancy and tax.

For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the largest businesses – defined as those with a turnover of more than £200m.

After the publication of the Adjudicator’s report this summer showing that the percentage of complaints upheld against HMRC has fallen sig

The tax charities, Tax Help for Older People and TaxAid, are often asked how people on low incomes can have serious tax problems. After all, you need to earn it to pay it, don’t you?

In my article, ‘Curiouser and Curiouser’ in the August 2017 issue of Tax Adviser, I began to investigate some of the curious interactions between the tax and socia

For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to the income) where income is ‘mandated’ to the beneficiary, the trustees do n