Spring Budget 2023: some important messages for business and individuals
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the two years’ after.
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Basis period reform: moving to a 31 March year-end
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of Tax Adviser, the introduction of the tax year basis in 2024/25, and
The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fashion.
The administration of state pensions: not as simple as it sounds
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About 12.6 million adults received the state pension in February 2023 (see bit.ly/3YS4w5T).
Implied trusts and beneficial ownership: who is the real owner?
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‘Taxation of income is based on beneficial ownership, not legal ownership.
High income child benefit charge: a number of problems...
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The high income child benefit charge has always been a controversial measure, ever since its introduction by the Finance Act 2012.