A fine line to tread
A fundamental rule of tax law is that a person carrying on a trade can only claim a deduction for an expense that is inc...
A fundamental rule of tax law is that a person carrying on a trade can only claim a deduction for an expense that is inc...
In recent decades there has been much government encouragement for farmers and landowners to diversify away from pure fa...
On 17 March 2016, the the Court of Justice of the EU (CJEU) delivered its judgment in Aspiro SA (C-40/15) concerning the...
In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC....
As our members are well aware, this has been a busy few months for those whose practice areas cover non-residents, non-d...
It is some eight years since the government announced the intended introduction of CGT Entrepreneurs’ Relief (‘ER’)....
Business Investment Relief (BIR) is a generous tax relief that is available to non-UK domiciled and UK resident non-domi...
Extra statutory concession D33 was published in 1988 following the judgment in Zim Properties Ltd v Proctor [58 TC 371]....
Background There has been a raft of changes to the taxation of residential property in recent years....
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals a...