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The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in dealing with capital allowances within commercial property transactions

Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965.

Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 2023 on merging the current schemes, the government published updated propo

Business rates and the system and policy surrounding it are about to undergo changes on a scale not seen before.

Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May. After this date, entitlements have no value and will no longer be tradeable.

Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.

VAT and property is a nightmare topic for clients and advisers. It is also probably the most important one to get right because of the amount of tax involved in many deals.

When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax Adviser.

There are several routes to rescue an insolvent company, but to give a business the best possible chance of recovery, securing more time to pay debts is typically crucial.