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The issue At last, we have an interesting inheritance tax case which is a rare thing indeed. This is an unusual one
The issue Transactions in securities legislation (‘TISL’) is anti-avoidance legislation whereby in certain circumstances HMRC can stop a ...
The issue There is tax legislation (ITA 2007 section 874) which dictates that tax needs to be withheld from certain interest payments
The Issue On Wednesday, many of you may not have noticed a few changes to anti-avoidance rules relating to company reconstructions, but
The issue Business Asset Disposal Relief (BADR), previously known as Entrepreneurs’ Relief is possibly nearing extinction. It was not lon...
The issue There are many tax treaties between the UK and various different countries. These are agreements between the countries about who
The issue The issue all revolves around the stamp duty land tax (‘SDLT’) position on Angela Rayner’s purchase of a seaside flat in
A recent First-tier Tribunal has shone a light on the growing risks of taxpayers turning to artificial intelligence for self-help. In HMRC
The issue On a purchase of own shares by a company the default position is that any profit over and above the
The issue A recent SDLT case (Sajedi) considered the position of a tax loophole where the taxpayers lost. This involved the ability to
The issue When Rachel Reeves casually announced on Wednesday that pensions would be subject to 40% inheritance tax (‘IHT’), I was unsurpr...
The issue The temporary repatriation facility (TRF) which was announced on 30 October 2024 was a rare piece of welcome news for
