The availability of main residence exemption when a house is rebuilt
Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to e...
Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to e...
With the ever-changing landscape in property taxes, this article reminds us of the basic principles we need to...
I suspect that few readers will disagree with the proposition that, as a matter of principle, HMRC should have...
The concept of domicile links an individual to a particular jurisdiction.
The concept of connected persons appears throughout the direct taxes legislation.
Broadly speaking, the high income child benefit charge applies where a taxpayer has adjusted net income of ove...
The circumstances underlying this case concern a series of family tragedies which I do not wish to belittle in...
From 1998 onwards, income-contingent student loans are usually collected by HMRC on behalf of the Student Loan...
HMRC introduced updated guidance on crypto assets on 2 February 2022, looking at the world of decentralised fi...
In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case ...