Issue : Vol 195, Issue 4987

Practicalities of operating a wealth taxAre you wealthy? The idea of a wealth tax seems to be on the political agenda again. Taxing the wealthy undoubtedly has a popular appeal – provided, of course,...

Substance over status

Crossing a line

Keep alert

A question of interest

It’s flat and we love it

David Livitt discusses the impact of US tax reform on global mobility.

Beyond ‘know, like and trust’: the six-step process.

Business transfer

Closure notice

Loan notes

Chimney installation

Using late husband’s nil rate band. My client’s husband passed away in Kenya in 1973. All his assets went to his widow then. They were living there, having never been to the UK before. The...

In 2023-24, 3,780 companies raised a total of £1,575m under the enterprise investment scheme (EIS), down 20% on the previous year. Latest figures from HMRC show that some £309m was raised...

Class 2 National Insurance is being incorrectly included in SA302 tax calculations for 2024-25. Members of the Association of Taxation Technicians and Chartered Institute of Taxation have reported...