Links in a chain
It’s just over a decade since the arrival of Bitcoin and the cryptocurrency frenzy, and even the most passionate advocat...
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Year end planning
Income tax Individuals with total income in excess of £150,000 pay the additional rate of income tax, currently 45% (46...
Keeping it arm’s length
Profit Fragmentation: transfer pricing for SMEs? New legislation to tackle profit fragmentation was first proposed at A...
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CGT planning for farms
CGT is often forgotten when dealing with the affairs of a deceased though its impact can be considerable when, for examp...
Long walk to tax freedom
Background When I worked at the Tax Law Rewrite Project at the turn of the millennium, one of the targets for simplific...
Keeping aware of red flags
Overview of the disclosure facility On 10 January 2019 HMRC launched a new disclosure facility called the Profit Divers...
Critical importance
There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexit...
The shadow of doubt
Some readers will remember my article, ‘The Turn of the Tide?’ in the January 2018 issue of Tax Adviser....
Changing the scope
In his October Budget, the Chancellor effectively narrowed the scope of entrepreneurs’ relief and its attractive 10% tax...