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2017 saw a decrease in divorces of opposite-sex couples in England and Wales. It was the lowest divorce rate for opposite sex couples since 1973.

For US expats living in the UK, the spectre of US taxation looms large due to the unique citizenship-based taxation system in the United States.

In recent years the amount of UK real estate in ‘foreign’ ownership has become a topic of political sensitivity.

As well as being governed by the normal loss relief rules for trading businesses, additional rules apply in respect of farming trades.

Typically, young people aspire to do at least as well in life as their parents. In previous generations, with the right attitude to study and work, this was generally achievable.

Slowly, but surely, the political devolution of the UK is being reflected in the UK tax system.

The Office of Tax Simplification held a conference on 28 February, to discuss its current programme of work, where it might go next, and look back at some of its activities since formation in 2010.

CGT is often forgotten when dealing with the affairs of a deceased though its impact can be considerable when, for example, assets are sold for more than probate value.

In the article ‘Regular Review’ (Tax Adviser, December 2018), I briefly considered the concept of domicile, noting two recent cases (U v J [2017] EWHC 449 (Fa

Income tax

Individuals with total income in excess of £150,000 pay the additional rate of income tax, currently 45% (46% in Scotland), though certain individuals with income between £100,