Non-resident trusts: the end of tax trust protections
In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-d...
Personal tax
Personal tax
The payrolling of benefits: new employer obligations
A lot has changed since P11D forms were introduced in the early 1960s.
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...
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Termination of employment: when is a payment tax free?
One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments rece...
Key Budget decisions: what they will mean in practice.
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
Capital interests: mixed member partnerships
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] ...
Sole traders and SMEs: better business structures
According to government statistics, there are 4.8 million companies on the Companies House register that have a...
Resident non-domiciles: the end of the line?
Following a series of significant changes to the taxation of non-doms in both 2008 and 2017, the Spring Budget m...
High income benefit charge: common misconceptions
The many tribunal decisions on the high income child benefit charge, mostly concerned with ‘reasonable excuse’, reflect ...
Thresholds in the tax system: the challenges for future tax policy
Thresholds are an integral part of the tax system.