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Landlords could be forgiven for perhaps feeling a little persecuted by the government of late.

Since 6 April 2016, most UK companies and LLPs have been required to keep a ‘persons with significant control’ (PSC) register identifying the individuals who are their ultimate beneficial owners an

The historic EU referendum vote certainly delivered a shock to the country – whichever way you voted.

A lease may be granted for a fixed term (of any duration) then continue until brought to an end by notice to quit.

Background 

The Court of Appeal decision in Project Blue Limited v HMRC [2016] is an important tax case for SDLT.

Introduction

UK residential property has been a target for legislators in recent years.

Finance Bill 2016 introduces a new relief to encourage investment in entrepreneurial companies by external backers.

The UK will introduce new ‘hybrid mismatch’ rules from 1 January 2017 in response to Action 2 of the OECD Base Erosion and Profit Shifting (BEPS) project.

In the October 2015 issue of Tax Adviser, I explained the background to the newly launched Journal of Tax Administration, which is an open access journal jointly sponsored by the CIOT and

In March, The Office of Tax Simplification published a long report where it argued that the UK should make major reforms to national insurance (see the