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Following the reopening of borders and the relaxation of Covid-19 related restrictions, individuals planning to retire outside of the UK have picked up their plans to do so.

Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to extend capital gains tax to gains typically arising on a family home.

I suspect that few readers will disagree with the proposition that, as a matter of principle, HMRC should have the power to issue penalties in cases where tax returns are submitted late.

With the ever-changing landscape in property taxes, this article reminds us of the basic principles we need to bear in mind when considering stamp duty land tax on land transactions in England and

The concept of domicile links an individual to a particular jurisdiction.

The circumstances underlying this case concern a series of family tragedies which I do not wish to belittle in any way.

Broadly speaking, the high income child benefit charge applies where a taxpayer has adjusted net income of over £50,000 and either they or their partner claims child benefit.

The concept of connected persons appears throughout the direct taxes legislation.

I have been following the progress of Making Tax Digital (MTD) with considerable interest, and have recently been involved with the CIOT’s development of a roadmap for MTD which is informing t

In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case of Hardy v HMRC [2016] UKUT 332 (TCC).