Issue : Vol 191, Issue 4875

Has domicile for tax outlived its purpose?

Send the advisers to jail!

It’s a knockout – 2

Evolving approach

Fiddler on the roof

Caution in correspondence!

Land development

USD exchange

DOTAS dilemma

Advertising consultant

Does transferring beneficial ownership trigger CGT? I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will...

Self assessment A record 11,733,465 (97.3%) self-assessment tax returns were received on time, HMRC has revealed. 861,085 taxpayers filed their returns on 31 January. The peak hour for filing was...

HMRC is increasing interest rates for late payments for most taxes, after the Bank of England’s decision to increase the base rate to 4%.From 13 February 2023, the rate for late paid corporation...

Tax support for pension saving should be spread more evenly – reducing subsidies where they are overly generous and increasing them where saving incentives are weaker, states a new report from...

Legislation changes in the Finance Bill to counter the abuse of research and development relief will not be effective in isolation, according to a report from the House of Lords Finance Bill...