Furnished holiday lettings: tax advantages eliminated
UPDATE: Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy...
UPDATE: Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy...
One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments rece...
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] ...
According to government statistics, there are 4.8 million companies on the Companies House register that have a...
Following a series of significant changes to the taxation of non-doms in both 2008 and 2017, the Spring Budget m...
The many tribunal decisions on the high income child benefit charge, mostly concerned with ‘reasonable excuse’, reflect ...
Thresholds are an integral part of the tax system.
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider fun...
The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936....