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Thresholds are an integral part of the tax system.

Farmers have to be participating in research and development to be able to claim the new grants for farming for the environment and the Environmental Land Management Scheme, together with all a

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

This is the third article in a series exploring the connections between tax and sustainability. It highlights what sustainability means in practice for in-house tax functions.

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