Personal tax
Personal tax
Resolving the conflict
In 2005, the current Chancellor of the Exchequer said: ‘A taxpayer is entitled to know with certainty… what he may or ma...
Flexing muscles
Along with this year’s Spring Statement HMRC took the opportunity to publish its refreshed strategy on tackling all form...
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When Harry divorced Sally
2017 saw a decrease in divorces of opposite-sex couples in England and Wales. It was the lowest divorce rate for opposit...
Real estate structures
In recent years the amount of UK real estate in ‘foreign’ ownership has become a topic of political sensitivity....
Looming large
For US expats living in the UK, the spectre of US taxation looms large due to the unique citizenship-based taxation syst...
Helping the younger generation
Typically, young people aspire to do at least as well in life as their parents.
Down on the farm
As well as being governed by the normal loss relief rules for trading businesses, additional rules apply in respect of f...
What does Simplification mean?
The Office of Tax Simplification held a conference on 28 February, to discuss its current programme of work, where it mi...
The dawn of WRIT
Slowly, but surely, the political devolution of the UK is being reflected in the UK tax system.