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The importance of intra-UK residence is likely to increase as a result of the new tax-raising powers of Scotland and Wales.

Finance Act 2015 includes two changes that affect the decision to incorporate a business and by which method.

Pensions tax is undergoing a generational transformation after recent radical Budgets. With it come challenges for scheme members, their advisers and employers.

Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual scheme (ACS) is the latest yet perhaps most carefully drafted addition.

Capital gains tax (CGT) has been extended to cover disposals of UK residential property made by some non-UK residents.

Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the decision in Spring Capital Ltd v HMRC [2015] UKFTT 66 (TC) was announc

Of all the bombshells that rained on tax advisers in the chancellor’s summer Budget one has caused the most debate.

Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remained closely guarded until 8 July.

While the Enterprise Investment Scheme (EIS) has been with us for 21 years and the Seed Enterprise Investment Scheme (SEIS) has been around since FA 2012, both schemes remain popular with small ent

We are now several months past what must have rung alarm bells within HMRC, namely, the pre-election promise by Ed Miliband, then leader of the opposition, that a future Labour government would car