Autumn Budget 2024: rethinking succession planning
The key point to note is that in light of the changes to reliefs for inheritance tax, individuals should now review thei...
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Features
Tax simplification: places to start improving our experience
There was a great deal in the Budget documents, but one paragraph in the Red Book stuck out.
Business rates reform: Autumn Budget 2024
There was much speculation ahead of the first Labour Budget in 14 years.
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Qualifying years: the future of the tax profession
It might be an easy thing to overlook when we are busy pursuing our careers in tax, but even the busiest of us should pa...
Global mobility and remote working: new ways of working
Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a...
Coping with HMRC enquiries: some practical guidance
If an error or omission leading to a loss of tax is uncovered, a voluntary disclosure should be made to HMRC as soon as ...
Tribunal penalties: suspension of disbelief
In the June issue of Tax Adviser, I reported on the Cooke case (‘Two DP or not two DP, that’s the problem’), where an in...
AI for Tax: navigating the future of taxation
AI for Tax is a new short course designed to help kick start AI learning.
Seasonal tips: VAT saving opportunities
What are your biggest VAT memories of 2024? You will probably recall two major announcements.
Taxing emissions: VAT and voluntary carbon credits
A fundamental tenet of regulated emission trading schemes is that some businesses can reduce emissions at a lower cost t...