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In today’s innovative world, it is exciting to think that businesses can seize the opportunity to create extra wealth just by identifying and managing their intellectual property – their IP – and l

Entrepreneurs’ Relief (ER) has become a focus for reform over the past year.

Capital allowances (CAs) have enjoyed a number of years of relative consistency without any landmark changes.

The Office of Tax Simplification held a conference on 28 February, to discuss its current programme of work, where it might go next, and look back at some of its activities since formation in 2010.

CGT is often forgotten when dealing with the affairs of a deceased though its impact can be considerable when, for example, assets are sold for more than probate value.

Profit Fragmentation: transfer pricing for SMEs?

New legislation to tackle profit fragmentation was first proposed at Autumn Budget 2017.

Income tax

Individuals with total income in excess of £150,000 pay the additional rate of income tax, currently 45% (46% in Scotland), though certain individuals with income between £100,

It’s just over a decade since the arrival of Bitcoin and the cryptocurrency frenzy, and even the most passionate advocates couldn’t have predicted the level of attention this new technology would a

Background

When I worked at the Tax Law Rewrite Project at the turn of the millennium, one of the targets for simplification was the removal or reduction of deeming provisions wherever po