Comment & Analysis

Don’t hide your light

Time to dispel misleading headline tax rates

Business investment relief and certificates of tax deposit

A meeting of minds on MTD is nowhere near

Gill Steel uses a practical example to illustrate the operation of the new rules governing downsizing for the inheritance tax residence nil rate band.

Andrew Hubbard highlights a potential problem with the 5% entitlement to assets test in the new entrepreneurs’ relief rules.

Alex Byrne sets out the ways practitioners can protect themselves from the charge of money laundering and looks at published guidance.

Susan Ball discusses the shortcomings of HMRC’s check employment status for tax tool.

Not so funny

Repelling the ambulance chasers

Legislate in haste – repent at leisure

Fair tax for all