Lump sums
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 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.
The OECD’s Discussion Draft on Additional Guidance on Attribution of Profits to PEs largely adopts the approach of setting the high-level gen
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
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when
On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide mandatory disclosure rules and effective disincentives for tax advisers that design or