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Intellectual property tax regimes (including the UK’s patent box) are changing.

With the recent increase in international enforcement activities undertaken by the US Internal Revenue Service (IRS) and the enforcement of the US Foreign Account Tax Compliance Act (FATCA), numero

In recent years we have begun to see the rise of alternatives to trusts in estate planning.

This is the report of a case that did not reach the First-tier Tribunal (FTT).

The better-off do not have a monopoly of complex tax situations: tax can be just as difficult for people on low incomes. Unrepresented people have difficulties with a wide range of tax issues.

On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultimately determines.

The UK has a pressing need for housing to cope with current and future demand.

For a business, the ability to trade cross border can open up many new markets and opportunities.

The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whether a taxpayer’s actions have somehow frustrated those intentions.

In my article ‘Avoiding a trip up’ in February’s Tax Adviser, I highlighted how, when completing a VAT return relating to an overseas transaction, different boxes are checked depending on whether i