Finance (No.2) Bill 2023 clause 36: capital gains tax
Two of the changes announced in the Autumn Statement in 2022 concerned share for share exchanges involving non-UK compan...
Two of the changes announced in the Autumn Statement in 2022 concerned share for share exchanges involving non-UK compan...
The Low Incomes Tax Reform Group (LITRG) has been campaigning for more than five years for the government to address a l...
Support for childcare featured heavily in the recent budget with changes to universal credit childcare element and the e...
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem ser...
Most of us are approached at some point in our careers as tax practitioners to help out a vulnerable friend or acquainta...
It has a been a little over a year since our first article in January 2022 inviting feedback from members with clients i...
LITRG has recently heard about individuals who have had their tax code changed in-year – to a K code – to collect a tax ...
HMRC gave sole traders and landlords an early Christmas present in December 2022.
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and self-employe...
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model repo...