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Personal tax
Tax rates and allowances for 2022/23

The relaxation of the lockdown rules hopefully means that staff  and customers will be able to get together for a decent Christmas party this year. Hurrah!

I enjoyed the comment of the judge in th e recent Court of Appeal decision in the VAT case of Royal Opera House Covent Garden Foundation v HMRC [2021] EWCA Civ 910): 

A client came to see me recently explaining that he and his wife were in the process of buying an old Victorian terraced house in West London, as a replacement of their main residence, in

The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption. 

Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic.

The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and gravel. 

The CIOT’s Climate Change Working Group submitted a response to HM Treasury’s consultation on aviation tax reform.

Electric vehicles are gaining traction in the UK.

Land remediation relief was first introduced in 2001 to encourage the development of brownfield (previously developed) land at a time when there was a much stronger pro-brownfield narrati