A focused Budget with a long tail
Chancellor Rishi Sunak has certainly delivered his two Budgets in extraordinary circumstances.
Personal tax
Personal tax
Terms of procurement
The transfer of assets abroad (TAA) legislation is one of those long-established anti-avoidance provisions that should n...
Reasonable care and excuse
Since the introduction of the Requirement to Correct (RTC) legislation and the ongoing development of worldwide automati...
Most popular reads
Latest briefings
Deferral of retirement benefits
Funded unapproved retirement benefit schemes (FURBS) and funded employer-financed retirement benefit schemes (EFRBS) are...
Keeping it in the family
The home loan scheme (or, as it is sometimes known, the ‘double trust’ scheme) became a popular way of avoiding inherita...
The perfect storm
Back in the early 2000s, it used to be common practice to find property held within the trading company. As this was the...
Back to the past
I should make it clear that this is a case with which I had some background involvement.
Self Assessment tax returns: your FAQs
2020 has been a difficult year for many of us and with so much to think about it’s easier than ever to forget about the ...
Six to eight weeks
The exemption from capital gains tax in respect of a taxpayer’s only or main residence is perhaps the widest known tax r...