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

HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payments to tenants carrying out construction works to finish a building o

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).

In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership Trust provisions to eliminate unnecessary costs, remove a potential

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.

Many farms in the UK have diversified into other commercial on-farm ventures, or are considering doing so.