Substantive appeal
Trade is defined by ICTA 1988 s 832 in broad and circular terms as including ‘every trade, manufacture, adventure or con...
Personal tax
Personal tax
Clear thinking
The financial crisis which exploded in 2008 and the subsequent impact on the global economy, particularly the cost of ba...
Simpler Status
Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government....
Most popular reads
Latest briefings
Policing the boundary
For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those that are n...
Two steps forward, three steps back?
In ‘A move in the right direction?’ from February’s Tax Adviser, we discussed some of the changes to the income tax and ...
Family Fortunes
In recent years we have begun to see the rise of alternatives to trusts in estate planning.
Capital split
On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultima...
Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...
Spring conference
As first-time visitors to the CIOT spring residential conference in Cambridge we weren’t sure what to expect....
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...