A matter of timing
Timing is everything. This is a much-used phrase in today’s society and is often quoted in diverse subjects ranging from...
Features
Features
A new generation of freeports
In February 2020, the government published a consultation on freeport policy outlining plans to introduce at least ten f...
Two for the price of one?
Multiple dwellings relief is available for purchasers of residential property who acquire interests in more than one dwe...
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Points make penalties
Details of the new late submission penalties, late payment penalties and harmonised interest announcements were publishe...
Nothing stands still
Several significant pieces of employment tax legislation have been updated and/or introduced effective from 6 April 2021...
Capital gains tax made easier?
In July 2020, Chancellor Rishi Sunak requested that the Office of Tax Simplification review capital gains tax:...
A year like no other
Both employers and employees have been greatly affected by the great shifts in working patterns over the last year....
Unforeseen complexities
In October 2020, LITRG published a website arti cle ‘Thinking of se tti ng up a limited company? Pause and Think!’ (tiny...
The taxation of foreign exchange
The current economic climate and market conditions have presented increasing uncertainty in currency markets over recent...
BAD timing: the need for clarity
Business asset disposal relief (previously known as entrepreneurs’ relief) has many critics.