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We know that for many unincorporated businesses the last tax year has been a tough period to have been trading.

It ought to be fairly straightforward. If a taxpayer is farming, as defined in the legislation, then the basic farming tax rules will apply.

I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The honest Tooth’ in the May 2018 issue of Tax Adviser and the Court of Ap

Capital gains and capital losses arising to non‑resident trusts were generally outside the scope of UK capital gains tax unti l 6 April 2015, when legislation introduced a non‑resident capital

The topic for discussion at the latest CIOT/IFS debate on 23 June was ‘How should platforms and gig economy workers be taxed?’ The speakers were Stuart Adam (IFS), Neil Ross (Tech‑UK), Meredit

Anybody who has studied for the CTA qualification will be familiar with the basics of taxing chargeable event gains and calculating top slicing relief.

In July 2020, Chancellor Rishi Sunak requested that the Office of Tax Simplification review capital gains tax: 

Multiple dwellings relief is available for purchasers of residential property who acquire interests in more than one dwelling at the same time.

When marketing a flat, estate agents will often say that the seller also has a share in the freehold. In practice, however, that is rarely so.

Stamp duty land tax (SDLT), being a mechanically transactional tax by nature, should in theory be a relatively simple tax to understand and apply.