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Budget/Finance Act

The interaction of estate duty and IHT on objects granted exemption has been revised

Taxation of testimonial income will be subject to a £100,000 exemption

Costs can be claimed using other reliefs

Re FII Group Litigation Evonik Degussa UK Holdings Ltd and others, Chancery Division, 22 January 2016

The practical implications of the new tax rules on dividends.

What does voluntary payrolling of benefits entail?

Technical consultation on measures for Finance Bill 2016.

National Insurance employment allowance will not be  applicable to sole employee.

Comments from accountancy practices

The Finance Bill subject to final debate in the House of Commons before third reading. 

A report on the final sittings of the public bill committee’s debate on the Finance Bill. 

Advice is required on removing a company from a limited liability partnership.

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