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The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?

What do a rare mineral specimen, a portrait of Frederick Howard the 5th Earl of Carlisle by Sir Joshua Reynolds, and a collection of lyrics and letters by John Lennon all have in common?

Transactions for share acquisitions currently tend to be priced based on either a ‘locked box accounts’ approach, or a ‘completion accounts’ approach.

In my article, ‘Curiouser and Curiouser’ in the August 2017 issue of Tax Adviser, I began to investigate some of the curious interactions between the tax and socia

On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when

As noted above, the Finance (No 2) Bill 2017 has just been published and, as expected, contains a number of provisions in relation to Making Tax Digital (MTD).

The CIOT is reviewing the European Union (Withdrawal) Bill which was published in July 2017 and is considering the implications for the UK’s tax system.

The CIOT welcomed the government’s customs paper which was published in August and the fact that the government is addressing customs in the negotiation process.

The Chartered Institute of Taxation provided written evidence to the Finance and Constitution Committee of the Scottish Parliament as part of its inquiry into the impact of Brexit on the Scottish B

Readers of Jon Stride’s article ‘Piloting a new course’ in the February issue of Tax Adviser will be aware of the working together agent forum that HMRC had been p