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FA 2009 Schedule 55, which came into force on 6 April 2011, provides that late filing penalties will automatically apply for late returns for a wide range of taxes and include an SA return under TM

Tax advisers have become increasingly familiar with statutory and non-statutory demerger types, the conditions which would need to be satisfied in order to exempt a distribution or to prevent a cha

Finance Act (No 2) 2017 introduced changes to the ways in which corporation tax trading losses carried forward can be relieved against future period total taxable profits for accounting periods beg

The CIOT and its partners in the Better Budgets: Making Tax Policy report were delighted that Chancellor Philip Hammond stuck to his promise not to introduce new tax measures in his inaugural Sprin

The £1,000 allowances for property and trading income came into force with effect from 2017/18 onwards.

In the Autumn Budget documents, the section on Off-payroll working in the private sector advises us that the government “reformed” the off-payroll working rules (known as IR35) for engagem

I am a partner with Thomas Westcott, a practice which is based in the West country with offices covering Devon and Somerset.

The original TiS legislation was first introduced in 1960 and was designed to prevent arrangements that allowed individuals to turn income into capital receipts.

Many tax practitioners will deal with holiday lettings in the context of income tax and capital gains tax (CGT).