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...
Personal tax
Personal tax
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...
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...
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Changes are coming: HMRC's new processes and tools
Budget SpecialIt is impossible to write about the Budget, given its timing.
Deceased estates: the administration period
This article explains how a deceased estate is taxed during the administration period.
Social media: the taxation of influencers and content creators
The rise of social media has given birth to a new type of taxpayer: the influencer and content creator....
Capital or revenue: tax treatment of distributions
The Upper Tribunal decision in Alexander Beard v HMRC [2024] UKUT 73 (TCC) may interest tax practitioners who find thems...
General election: unsolved tax problems lie ahead
Just a few days after this article appears, a new government will be formed to lead the country for the next five years....
HMRC v RALC Consulting: the latest review of IR35
The so-called ‘IR35 rules’ (more strictly, the ‘intermediaries’ legislation’) were announced just over 25 years ago with...
Moving abroad: the impact of double tax treaties on UK pension payments
Long-term expatriate individuals resident abroad can apply to receive gross payment of UK pensions.