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Domicile: a difficult question

The law of domicile is not tax law at all – but as most practitioners will be aware, an individual’s domicile can have wide-ranging consequences for their t

Following Budget 2018, the LITRG technical team examined the announcements in relation to tax and benefits, to work out how they might affect those on low to modest incomes.

From April 2019, the UK government will reduce each of the three rates of income tax – basic, higher and additional rate – paid by Welsh taxpayers by 10p.

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for employee share option plans.

The Office of Tax Simplification has just published its first report which looks at HMRC guidance. It is widely acknowledged that the UK’s tax system is complex.

Personal Tax Account (PTA)

A previous article in June 2018’s Technical Newsdesk mentioned the issues arising with hypothetical codes – those cod

The ATT’s response to this clause focused on the impact of the proposed 30-day payment window for UK residents disposing of residential property after 6 April 2020.

The ATT submitted comments on the changes proposed by draft FB 2018-19 to rent-a-room relief.

It’s true. When Richard Branson decided to start a business, it wasn’t so he could claim £10 million of Entrepreneurs’ Relief when he sold it 10 years later.