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For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the largest businesses – defined as those with a turnover of more than £200m.

After the publication of the Adjudicator’s report this summer showing that the percentage of complaints upheld against HMRC has fallen sig

The Finance (No 2) Bill 2017 is currently passing through Parliament and is expected to receive Royal Assent in December.

For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to the income) where income is ‘mandated’ to the beneficiary, the trustees do n

On 13 July 2017 the government announced there would be a delay in the introduction of Making Tax Digital (MTD).

Legislation has been in place since 2010 mandating the electronic payment of VAT, with similar provisions introduced for corporation tax in 2011.

The CIOT’s overview includes basic information about the corporate criminal offence and some specific material relating to referrals to other firms of advisers and the Code of Practice 9 (COP9) pro

Business Property Relief is a particularly valuable relief in the context of inheritance tax.

For some, working overseas is an important part of their career and they accrue a significant portion of their retirement savings overseas.

The estate administration period starts on the day after the individual dies and generally ends once the residue of the Estate has been determined.