Issue: Vol 172, Issue 4413

The inheritance tax revamp for non-domiciled spouses explained

It is important to keep alert to the changes relating to company vehicles

Time for greater transparency by multinationals over their use of tax havens

Review of the Adjudicator’s report for 2012/13

A client works for the UK civil service and will be going abroad to serve as a diplomat in China. Diplomats are usually exempt from local taxes on a reciprocal basis, but does this extend to family...

The capital gains tax only or main residence exemption generally applies to only one residence. Advice is requested on the eligibility of a UK residence when married forces personnel and their...

... Property company; Irish VAT

A taxpayer died seven years ago and the estate, which was just below the inheritance tax threshold, has long been wound up. It seems a claim could be made in respect of an individual savings account...

A client has started to work in the engineering design business and has purchased two computer-aided design programs, costing about £4,000 each

Download our guide to the latest recipients of CTA and ATT qualifications, and discover the secret to recent award winners' success ...

Download our guide to the latest recipients of CTA and ATT qualifications, and discover the secret to recent award winners' success ...

... self assessment; carbon pricing; editorial board

HMRC have published three consultation documents concerning the direct tax aspects of the UK investment management strategy:

HMRC have published a guide to creative industry tax reliefs, which allow qualifying companies to claim a larger deduction a payable tax credit when calculating their profits for corporation tax, by...

Fifteen-part action plan against base erosion and profit shifting