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The many tribunal decisions on the high income child benefit charge, mostly concerned with ‘reasonable excuse’, reflect HMRC’s inadequate and potentially misleading ‘guidance’, and the difficul

This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider funding package of which Scottish taxation is a part, progress (or otherwise

Thresholds are an integral part of the tax system.

The tax landscape for UK registered pension schemes has been evolving rapidly since the Spring Budget on 15 March 2023, when the chancellor announced an increase in the annual allowance and, mo

Clause 1: Permanent full expensing, etc.

Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year basis from the 2024/25 tax year with a transition tax year in 2023/24.

The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936.

The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965.

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