The feeling of relief
We know that for many unincorporated businesses the last tax year has been a tough period to have been trading....
Features
Features
Political cogs are turning
Proponents of a coherent, modernised international tax system addressing the tax challenges of the digital economy have ...
Charging towards the future
Electric vehicles are gaining traction in the UK.
Most popular reads
Latest briefings
Learn to adapt; adapt to learn
It’s been over a year since we left our office desks for dining tables, swapped sushi bars for home cooked meals and adv...
The tarnished silver lining
As the lockdown changes the way people work, rest and play, the value of real property must also be reconsidered....
A legislative tangle
It feels like a lifetime ago since the UK left the EU at midnight on the 31 December 2020, having secured a free trade a...
Tooth and consequences
I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The hon...
Converting trust losses into winnings
Capital gains and capital losses arising to non‑resident trusts were generally outside the scope of UK capital gains tax...
Sharing the load
Businesses can see tax compliance outsourcing as a disruptive event.
Learn to slice correctly
Anybody who has studied for the CTA qualification will be familiar with the basics of taxing chargeable event gains and ...