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The law relating to surrogacy arrangements is under review by the Law Commission and Scottish Law Commission.

The personal tax account has been around since 2015.

Every tax adviser knows that getting the tax consequences of personal financial decisions wrong can be costly.

The crucial issue for most practitioners advising clients with cryptoassets is guidance.

ATT, CIOT and LITRG have all responded to the consultation on the draft clauses published in July in relation to government’s proposed changes to PRR and ancillary reliefs with each response focusi

Social Security, the EU and Brexit

Although advisers will be aware that social security is a tax (and in many respects one of the biggest revenue streams for the UK and EU countries gener

The 100-page guide is intended to supplement existing material in the self-employment section of the

In October 2017, the then Cabinet Secretary for Finance and Local Government announced four new taxes that the Welsh Government would consider, using its new powers to introduce specific new taxes

People who reached state pension age before 6 April 2016 were able to defer claiming their state pension and then, when claiming it, they can choose between an increased regular pension or taking a

The issue arises from the fact that the finance costs are disallowed in calculating an individual’s rental profits and relief is only given as a tax reduction in Step 6 of the calculation of income