Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, testators have a range of possible trusts that can be used for partners
In this article, we summarise the main points from meetings of various groups that have taken place recently, and which are attended by CIOT, LITRG and ATT volunteers.
In this article, we summarise the main points from meetings of various groups that have taken place recently, and which are attended by CIOT, LITRG and ATT volunteers.
The concept of domicile links an individual to a particular jurisdiction.
The concept of connected persons appears throughout the direct taxes legislation.
Recently, there has been much litigation about the procedural aspects of the tax code, including several decisions of the Supreme Court on the Taxes Management Act 1970 alone.
Umbrella companies are unregulated and there is a wide spectrum of operators.
The National Insurance Contributions Act 2022 introduces a new zero rate of secondary Class 1 national insurance contributions (NICs) for employers taking on new employees to work in a freepor
In this article, we summarise the main points from meetings of various groups that took place this winter, which are attended by CIOT, LITRG and ATT volunteers.
In the January 2022 issue of Tax Adviser, we examined the changes that had been made to trusts from 18 November 2015 in Finance (No.2) Act 2015.
