The wait is over
HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to ...
Personal tax
Personal tax
Alphabet Soup
Entrepreneurs’ relief (ER) was introduced by former chancellor Alistair Darling in 2008 as the replacement for business ...
What a carry-back!
When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a recent deleg...
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All change
The tax landscape for UK property has changed immeasurably over the last six years.
Shedding new light
After years of relatively stable legislation, Finance Act 2019 brought significant changes to the entrepreneurs’ relief ...
Personal property tax unlocked
In my previous article, I considered the basic fundamentals of stamp duty land tax (SDLT).
An end to confusion?
The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the ...
The rise of social media
February 2019 celebrated the 15 year anniversary of the launch of Facebook, a US based social media and social networkin...
Stuck in second gear
In the January 2018 issue of Tax Adviser, I wrote an article ‘Manual transmission’ in which I considered the High...
The perils of gold plating
Article 31 of Directive (EU) 2015/849 (the ‘Fourth Money Laundering Directive (MLD)’) imposed on each EU member state a ...