How is the gain on ultimate sale of property calculated?
My client purchased a plot of land in 1985 and built a rental property on it in the following year. After 20 years, that property was...
HMRC must ensure its systems meet taxpayers’ needs while preparing to seize the opportunities of artificial intelligence (AI). In a report on the cost of the tax system, the House of...
The check employment status for tax (CEST) digital tool is being updated with effect from 30 April 2025. According to HMRC, the revisions will make it ‘easier to use the tool and receive an...