Demolition job
Watching your house fall to the ground may sound like a homeowner’s worst nightmare.
Personal tax
Personal tax
An unintended pitfall?
There are many reasons why a shareholder may give shares away, including as part of a succession plan to provi...
His Dark Materials
The so-called ‘IR35’ legislation is now 21 years old.
Most popular reads
Latest briefings
The tax landscape of farming
It ought to be fairly straightforward. If a taxpayer is farming, as defined in the legislation, then the basic...
The feeling of relief
We know that for many unincorporated businesses the last tax year has been a tough period to have been trading...
Charging towards the future
Electric vehicles are gaining traction in the UK.
Tooth and consequences
I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my articl...
Converting trust losses into winnings
Capital gains and capital losses arising to non‑resident trusts were generally outside the scope of UK capital...
Learn to slice correctly
Anybody who has studied for the CTA qualification will be familiar with the basics of taxing chargeable event ...
The problem with platforms
The topic for discussion at the latest CIOT/IFS debate on 23 June was ‘How should platforms and gig economy wo...