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The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

The employment-related securities rules caused a lot of controversy when they were first announced in April 2003, just a few days after the Income Tax (Earnings and Pensions) Act (ITEPA) 2003,

Trivial benefits

Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in the Income Tax (Earnings and Pension) Act 2003 s 323A: revising

It is very unlikely that the new graduates and school leavers of 2023 will have an unbroken, linear career in taxation.

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.

The Upper Tribunal has affirmed the First-tier Tribunal’s ruling in HMRC v BlueCrest Capital Management (UK) LLP [2023] UKUT 232 regarding the application of the salaried members rule

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

Under employment law, there are three status categories: employee, worker and self-employed.