Growing number of electric vehicles on the road is beginning to erode fuel duty tax revenue, creating a potential £2.7bn tax headache for the chancellor
Landmark ruling on AI use in R&D tax credit decisions raises critical questions about transparency at HMRC and the effectiveness of AI assessors, warns Tom Haslehurst, director at Ryan
Core tax and structuring considerations are vital when advising landowners on development decisions and maximising use of assets, explain Naomi Stewart, head of tax at Shaw Gibbs, Tom Sater, head of energy at RO Energy, and Paul Sams, managing partner of Dutton Gregor
In this week’s Q&A, Ibrahim Nalla ATT CTA, tax adviser at Croner-i VIP Tax Team, explains the inheritance tax implications of a director’s loan assignment, including chargeable transfers and chose in action rules
Tax expert Zigurds Kronbergs clarifies the underlying law on stamp duty land tax and how failing to take professional advice about tax issues around a trust is highly risk and ultimately led to the resignation of Angela Rayner
Harry Nosworthy, barrister at 4PB, examines the implications for inheritances received by a spouse during marriage, and the use of tax planning measures, in light of the Standish decision
Constant changes to tax on company car users create complexity and higher costs for business. Caroline Harwood, partner at BDO assesses the latest tax developments
In this week’s Q&A, Abigail Bothe at Croner-i VIP Tax Team, explains when annual tax on enveloped dwellings (ATED) is chargeable under qualifying rules in complex tax planning scenarios
Stephen Kenny, head of private client at PKF Littlejohn, explains the foreign income and gains (FIG) regime, the potential for use by Brits living abroad and looking to return, and for non doms facing high inheritance tax charges on worldwide income
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