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One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.

The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction which results in income becoming payable to a person abroad by virtue of

Personal tax
Tax rates and allowances for 2022/23

This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effects of farmers diversifying into renewables.

On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC) (see bit.ly/ 3C4PvBH).

The importance of tax treaties between the UK and the United States cannot be underestimated. 

Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of

Ensuring that you’re operating securely in cyber space can be a daunting prospect, but there’s plenty of advice and guidance available to help you make sure you’re getting it right. 

There are some particular processes for income tax and capital gains tax, and some specific rules applying, when an individual dies and for the estate.

The video game market has evolved into the UK’s most lucrative entertainment sector.