Changes are coming: HMRC's new processes and tools
Budget SpecialIt is impossible to write about the Budget, given its timing.
Personal tax
Personal tax
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....
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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.
Making Tax Digital for Income Tax: private beta testing
HMRC has embarked on the next step for Making Tax Digital (MTD) for Income Tax by opening up the private beta to agents ...
Making Tax Digital for Income Tax: looking forwards
The start date of Making Tax Digital for Income Tax (MTD ITSA) was officially deferred from 6 April 2024 to 6 April 2026...
The case of Cooke v HMRC: the problems caused by a rounding error
Entrepreneurs’ relief (now business asset disposal relief) was introduced in the Finance Act 2008 and has survived longe...