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Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic.

Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, for inheritance tax purposes that property is treated by sub-section (3) as proper

It is well known that the rules for obtaining a tax-allowable deduction from employment income are particularly restrictive.

In a world where time is precious, fast and secure, digital financial solutions are being welcomed with open arms.

Tax practitioners have a very important role to play in the development of UK tax policy.

ducation about tax comes in multiple forms – perhaps at three levels.

The so-called ‘IR35’ legislation is now 21 years old.

There are many reasons why a shareholder may give shares away, including as part of a succession plan to provide continuity for the business and its management in the future, to pass the busin

One of the biggest factors in claims against professionals is the issue of the engagement; letter and the scope of the retainer – the contract – between the professional and their client.

Electric vehicles are gaining traction in the UK.