Issue : Vol 193, Issue 4918

Things are different in Scotland

Out with the old...

Are we nearly there yet?

Enhanced powers

Rough tax justice – almost again...

You couldn’t make this up

Steve Philp discusses what is going to happen in 2024 with Portugal’s tax regimes to affluent expats.

Importance of making and reviewing wills.

Alastair Kendrick comments on the new IR35 measure.

Sole trader

Holding land as stock

Statutory residence test

Derelict pub

Implications of selling personal collection. My client sells books and other collectables on eBay. He buys his stock from other online sources and in-person dealers. This is a taxable trading...

It is essential for the making tax digital (MTD) that HMRC has a thorough understanding of smaller businesses, shaped by insight, research, external engagement and expertise, says Administrative...