Draft FB 2023: capital gains tax and separating married couples
When assets are transferred between married couples (or those in a civil partnership) who are living together ...
When assets are transferred between married couples (or those in a civil partnership) who are living together ...
The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the pers...
The consultation was presented as part of the government’s agenda to raise standards in the tax advice market....
LITRG’s submission to the Treasury Committee’s call for evidence into the cryptoasset industry draws on HMRC’s...
Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from lia...
The Scottish Taxes Committee has been considering a number of consultations of late.
The joint CIOT-ATT working group has recently been giving some thought to the call for evidence ‘The taxation ...
HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession ...
Further to our article in July’s Tax Adviser ‘UK Property Reporting Service: ongoing issues’, the ATT and CIOT...
Paying tax and national insurance contributions is part of life and it is essential that people understand bot...