Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
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Private residence relief: a matter of construction
Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965.
Charitable giving and tax: dispelling the myths
Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving with them in the past, yet two in five believe it is important to discu
Amount B of Pillar One: OECD consultation
The OECD published a consultation on Amount B of Pillar One in July 2023.
Reform of transfer pricing, permanent establishments and diverted profits tax
The government said in April 2023 that it would consult on updating the UK’s legislation on transfer pricing, permanent establishments and diverted profits tax.
Statutory residence test: the exceptional circumstances rule
In the July 2022 issue of Tax Adviser, I wrote about the anonymised First-tier Tribunal decision of A Taxpayer v HMRC [2022] UKFTT 133 (TC) concerning the UK residence status
Negligible value claims: identifying the opportunities for capital gains tax savings
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May. After this date, entitlements have no value and will no longer be tradeable.
The hidden economy: how to improve compliance
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.
The acquisition of domicile of choice: HMRC's changing approach
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah v HMRC [2023] UK FTT 539 (TC)).