Meeting a major challenge
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.
Personal tax
Personal tax
An officer and an automaton
Over the past few years, doubts have been raised about whether the Taxes Management Act (TMA) 1970 has kept up with HMRC...
Can money grow on trees?
Woodlands are currently potentially more profitable than they have been previously, possibly more so than they have been...
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Penalty shootout
The legislative framework for penalties was intended to provide fixed parameters so that penalties became more standard ...
Complicating PAYE Settlement Agreements
PAYE Settlement Agreements (PSAs) were first introduced in 1996 to replace the non-statutory ‘voluntary agreements’ whic...
Offshore assets: common myths
HMRC statistics show that approximately one in ten people in the UK have an offshore financial interest....
Making things simpler
The Office of Tax Simplification (OTS) celebrates its tenth anniversary later this year.
When a house is not a home
There is a need to review the tax position of residenti al property with haste.
Mind the gap
The new capital gains tax regime applying from April 2020 to property disposals brings with it a host of challenges, par...
A vision of the future?
I remember wondering what Chancellor George Osborne could mean when he said in his March 2015 Budget: ‘Twelve million pe...