The availability of main residence exemption when a house is rebuilt
Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to extend capi...
Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to extend capi...
With the ever-changing landscape in property taxes, this article reminds us of the basic principles we need to bear in m...
I suspect that few readers will disagree with the proposition that, as a matter of principle, HMRC should have the power...
The concept of domicile links an individual to a particular jurisdiction.
The concept of connected persons appears throughout the direct taxes legislation.
Broadly speaking, the high income child benefit charge applies where a taxpayer has adjusted net income of over £50,000 ...
The circumstances underlying this case concern a series of family tragedies which I do not wish to belittle in any way....
From 1998 onwards, income-contingent student loans are usually collected by HMRC on behalf of the Student Loans Company ...
HMRC introduced updated guidance on crypto assets on 2 February 2022, looking at the world of decentralised finance (DeF...
In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case of Hardy v...