Unjust you waited, Mr Higgins
One of the few constants in the world of UK tax is the notion that an individual’s home should not be subject to capital...
Personal tax
Personal tax
Warmth and decency?
An appeal case in the First Tier Tribunal of May this year, G Daniels v HMRC [2018] UKFTT 462 TC06640, made for entertai...
Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
Most popular reads
Latest briefings
Regular review
Domicile: a difficult question The law of domicile is not tax law at all – but as most practitioners will be aware, an ...
EMI – simply the best
The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for...
A vital bridge
The Office of Tax Simplification has just published its first report which looks at HMRC guidance.
Providing support
All members of the CIOT and ATT are bound by Professional Rules and Practice Guidelines (PRPG), Professional Conduct in ...
Celebrating 20 years of the Low Incomes Tax Reform Group
Issues for low income taxpayers This year marks the 20th anniversary since the Low Incomes Tax Reform Group (LITRG) was...
HMRC gets more time
HMRC’s ability to assess additional income tax and capital gains tax (CGT) is restricted by statutory assessment time li...