Features
Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Vermilion Holdings: how a deeming provision works in the context of employment-related securities
The employment-related securities rules caused a lot of controversy when they were first announced in April 2003, just a...
Three-party transactions: the challenges of input tax
When we think about the VAT implications of a three-party deal, we usually reflect on the output tax challenges, and I c...
Navigating section 198/199 elections: common traps in property transactions
In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in...
Tax planning: the concept of ‘carelessness’
The complicated world of tax planning is shaped not only by evolving legislation but evolving perceptions, creating chal...
Private residence relief: a matter of construction
Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965...
Smile Care South: the complexities of tax and legal status
Under employment law, there are three status categories: employee, worker and self-employed.
Wales and devolved tax powers: scope to do more?
Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and cou...
Returning to work after a break: practical steps
It is very unlikely that the new graduates and school leavers of 2023 will have an unbroken, linear career in taxati...