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This time last year there was much anticipation: what would the Scottish Government do with the new powers that gave it full control over the income tax rates and bands for non-savings, non-dividen

Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 (TCGA) ss 165 and 260).

We were asked to send our analysis of the Autumn Budget to the House of Commons Treasury Committee just two days after the Budget, so by 31 October – a deadline which we met thanks to the input of

Between writing my last page and now, we have had both the Budget and publication of the Finance (No 3) Bill.

Is it just me or does it feel like no time at all since the Christmas tree was packed up and dragged into the loft?

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

Two days at Brands Hatch (British Superbikes) seemed to comprise the last day of a fantastic summer (sat in shirt sleeves on a glorious Saturday almost getting sunburnt) and the beginning of autumn

Welcome to November. By the time you read this we will have had the October Budget and no doubt you will all be digesting what the Chancellor announced.

The eagle eyed among you will have spotted that our tireless President, Tracy Easman, took time out of her hectic schedule to write this page last month. Many thanks to her.

With April 2019 just five months away, HMRC is busy working on settlement calculations and agreements for those who want to settle before the loan charge comes into effect.