Joye v HMRC: top slicing relief rules
In the March issue of Tax Adviser, I discussed the case of Sarah Yaxley v HMRC [2025] UKFTT 51 (TC) (‘The power of a single word’).
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Private client advice: collaboration is key
In the realms of private client advice, the tapestry of tax, financial and legal guidance can be so tightly interwoven that distinguishing where one thread ends and the other begins can b
Unpaid employment taxes: shifting liability
Employers are legally responsible for deducting, accounting for and paying income tax and Class 1 primary NIC to HMRC under the PAYE system.
From plot to profit: structuring land deals for tax efficiency
In recent years, a growing number of UK landowners have explored the development potential of their agricultural holdings.
Merged R&D scheme: impact on quarterly instalment payments
The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or after 1 April 2024.
Motorbikes, yachts and horses: private or mixed use?
Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.
The circular economy: the implications for tax policy
The global economy is increasingly strained by resource depletion and environmental degradation.
HMRC Spotlight 69: property business incorporations
On 28 April 2025, HMRC published Spotlight 69 ‘Liquidation of a limited liability partnership used to avoid capital gains tax’, targeting a scheme (the Scheme) pr
Tax Technology Conference 2025: the current and future landscape
More than 250 tax professionals attended the ATT-CIOT Tax Technology Conference 2025, held at Birmingham’s International Convention Centre on 4 June.