Fee disputes: how to avoid them and the impact of credit control
All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to oth...
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Features
Moving abroad: the impact of double tax treaties on UK pension payments
Long-term expatriate individuals resident abroad can apply to receive gross payment of UK pensions.
Pillar Two rules: roadmap to compliance
The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing ...
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Making Tax Digital for Income Tax: private beta testing
HMRC has embarked on the next step for Making Tax Digital (MTD) for Income Tax by opening up the private beta to agents ...
Making Tax Digital for Income Tax: looking forwards
The start date of Making Tax Digital for Income Tax (MTD ITSA) was officially deferred from 6 April 2024 to 6 April 2026...
The impact of leasehold: flats and service charge trusts
The latest data from the Office for National Statistics says there are 5.4 million households in England and Wales occup...
The EU's Carbon Border Adjustment Mechanism: preparing for the next phase
From 1 July 2024, the EU’s Carbon Border Adjustment Mechanism (CBAM) will enter its next phase, requiring exporters to E...
Capital goods scheme: the practical challenges
The capital goods scheme is all about fair play as far as input tax on major building projects is concerned....
The case of Cooke v HMRC: the problems caused by a rounding error
Entrepreneurs’ relief (now business asset disposal relief) was introduced in the Finance Act 2008 and has survived longe...
Non-resident trusts: the end of tax trust protections
In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-d...