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Personal tax
Tax rates and allowances for 2022/23

The relaxation of the lockdown rules hopefully means that staff  and customers will be able to get together for a decent Christmas party this year. Hurrah!

This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effects of farmers diversifying into renewables.

The introduction of the off-payroll working legislation in the private sector from 6 April 2021 meant that medium and large businesses became responsible for determining the deemed employment

On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC) (see bit.ly/ 3C4PvBH).

It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to be a relatively recent development in the world of work and the taxatio

Many of those reading this article will have read about crypto and bitcoin, and may well have a strong opinion that this is a ‘fad’.

The importance of tax treaties between the UK and the United States cannot be underestimated. 

A recent question from a CIOT m ember to the Tax Tribunal User Group prompted a discussion about the different types of decision that the First-tier Tribunal might release.

The complexity of the tax system was brought home to me (again) when completing my own tax return recently.