We’re still here to help: LITRG at 25
The Low Incomes Tax Reform Group (LITRG) was established in 1998, when John Andrews, then President of the CIOT, identif...
Features
Features
Inheritance tax: the nuances of ‘interest in possession’
Before the sudden reforms of the inheritance tax rules in March 2006, there was a fundamental distinction between life-i...
The Scottish Tax Clinic: assisting low-income individuals
The Scottish Tax Clinic is an experiential learning environment (learning through experience), exposing our students to ...
Most popular reads
Latest briefings
The pensions dashboard: yet more delays...
The pensions dashboard is the largest digital transformation project that the pensions industry has ever attempted: the ...
UK imports and exports: the impact of Brexit
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 a...
The long-term options for the taxation of vehicles
One of the hot topics in taxation is what we should do to replace fuel duty.
HMRC's Guidelines for Compliance: practical assistance
The Guidelines for Compliance (see bit.ly/3o2M9hu) are intended to be a valuable resource for taxpayers and the...
US citizens living in the UK: the problems, pitfalls and planning opportunities
The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent income tax,...
The treatment of vouchers: when does VAT become payable?
For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax auth...