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We’re all aware that things are changing daily in respect to COVID-19. This article was correct at the time of writing on 18 March. 

Historically, trusts have been the ‘go to’ for passing wealth between generations as they provide a well-trodden and very flexible path for separating the legal and beneficial owners

The broader background to the economic substance test is the Inclusive Forum Project to tackle base erosion and profit shifting (BEPS), supported by the OECD secretariat, which resulted i

Advertisements encouraging claims for stamp duty land tax (SDLT) refunds based on the difference in rates between properti es classified as ‘mixed use’ and ‘residential’ under the Finance

Why is it important to be clear about what is a business activity?

As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions concerning the operation of the Self Assessment code, with one of the problem areas be

An ever increasing deluge of ink on the statute books is dedicated to quashing any perceived tax avoidance before it even sees the light of day. 

Fundamental reform of the political institutions responsible for tax policy was last attempted when HM Revenue and Customs was formed around 15 years ago.

Impact on members and students

*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being delayed to April 2021.