Search

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

Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK property.

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.

It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the proposed tax.

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

The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Offshore Receipts in respect of Intangible Property (ORIP) now contained in a n

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