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A well-known English dictionary defines the word ‘option’ as ‘the power or right to choose’.

At HMRC we are constantly reviewing and developing our guidance to ensure we are meeting the needs of our customers. As you can imagine, this is a huge task.

When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’. Professional and representative bodies regularly call for this panacea.

This is the third article in a series exploring the connections between tax and sustainability. It highlights what sustainability means in practice for in-house tax functions.

The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936.

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

The complicated world of tax planning is shaped not only by evolving legislation but evolving perceptions, creating challenges and opportunities for both taxpayer and agent alike.

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

Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and council tax), land transaction tax (the devolved equivalent to stamp duty l

The next step on the international reporting road takes place on 1 January 2024, when platforms will be required to start keeping records of those selling goods or services and report details