Back to basics: principles of stamp duty land tax
With the ever-changing landscape in property taxes, this article reminds us of the basic principles we need to bear in m...
Features
Features
Environmental, social and corporate governance: why tax is pivotal
ESG – environmental, social and corporate governance – is the common banner under which sustainable, ethical and respons...
Quayviews: a company penalised for submitting its RTI returns early
I suspect that few readers will disagree with the proposition that, as a matter of principle, HMRC should have the power...
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Latest briefings
Is activity deemed to be business or non-business for the purposes of VAT?
HMRC recently issued Revenue and Customs Brief 10 (2022) (see bit.ly/3BJGVvr), explaining its new interpretatio...
Inheritance tax: choosing the right sort of trust to provide for partners, children and minors
Types of will trust Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, tes...
The tax gap between what is paid and what is owed to HMRC
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and what is actu...
The metaverse: how to tax virtual goods in the real world
If one thing is certain, it’s that we’re going to live an increasing amount of our lives in the digital world....
How do tax thresholds impact our financial behaviour?
One of the traditional means of apparently simplifying the tax system has always been to lift thresholds....
Post Brexit trade: the changes to tax on importing and exporting goods and services
Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, ser...
The rules of domicile: what issues can impact an individual’s tax status?
The concept of domicile links an individual to a particular jurisdiction.