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Proponents of a coherent, modernised international tax system addressing the tax challenges of the digital economy have been waiting, and hoping, for a long time for governments to agree a way

We know that for many unincorporated businesses the last tax year has been a tough period to have been trading.

It ought to be fairly straightforward. If a taxpayer is farming, as defined in the legislation, then the basic farming tax rules will apply.

Land remediation relief was first introduced in 2001 to encourage the development of brownfield (previously developed) land at a time when there was a much stronger pro-brownfield narrati

I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The honest Tooth’ in the May 2018 issue of Tax Adviser and the Court of Ap

It feels like a lifetime ago since the UK left the EU at midnight on the 31 December 2020, having secured a free trade agreement.

As the lockdown changes the way people work, rest and play, the value of real property must also be reconsidered.

It’s been over a year since we left our office desks for dining tables, swapped sushi bars for home cooked meals and adventures abroad for local walks.

Businesses can see tax compliance outsourcing as a disruptive event.

Capital gains and capital losses arising to non‑resident trusts were generally outside the scope of UK capital gains tax unti l 6 April 2015, when legislation introduced a non‑resident capital