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One of the wider issues in taxation is the extent to which costs may be deducted from investment income and gains. The answer, of course, is that it all depends…

A friend of mine recently relocated to another part of the UK and was faced with those vital but annoying bureaucracies we have all had to deal with at such times.

The 2007/08 financial crisis has prompted increasingly close scrutiny of the tax affairs of large corporations and ongoing efforts to broaden the tax reporting requirements for individuals, multina

An overview of LITRG’s technical website guidance – main text

The remit that the Council of the Chartered Institute of Taxation (CIOT) gave to LITRG when establishing it in 1998 was: ‘To

The importance of residence and domicile

Most taxing jurisdictions determine the extent to which they subject a person to tax by reference to short- and long-term connecting factors.

Background

When I ran my first few discovery cases (including Charlton, Sanderson and Pattullo), it was necessary to take the Tribunals through the history of w

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

In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. The key part of his letter said:

There are a number of situations in which a practitioner may be asked either to release information to a third party or to give consent for their client to do so.

On share acquisitions, purchasers customarily seek protection in the share purchase agreement (SPA) for historic exposures (including tax exposures) of the company/group being acquired (target).