Time to devolve
From 6 April 2017, the historic step of setting different income tax rates and thresholds across the UK takes effect....
From 6 April 2017, the historic step of setting different income tax rates and thresholds across the UK takes effect....
In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘...
In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain c...
Pensions and taxation are two of the most fiendishly complicated subjects.
Where an individual makes an outright disposal (assignment) of, or grants an interest in, a lease relating to land, they...
Residential property has been highly politicised for some time, and successive governments have grappled with the ‘housi...
For many the family home will be a valuable, if not the most valuable, asset that they own.
Background R&D is a corporation tax relief that normally reduces a company’s tax bill.
Under FA 2008 Sch 36, an HMRC officer may, by notice in writing (‘an information notice’), require the taxpayer, or a th...