A decision from the Court of Appeal provides valuable guidance on when days spent in the UK can be disregarded for ‘exceptional circumstances’ under statutory residence test, explain Matthew Greene, tax litigation partner, and Guy Bud, associate barrister, Stewarts
Gross tax receipts have surpassed the last years take by £28.1bn reaching a high of £857bn as stamp taxes, inheritance tax, and income tax takes increase drastically
Stephanie Court, tax director at RSM, warns there is a risk that HMRC is trying to move too far, too fast on digital transformation, by removing more people from self assessment without always having the correct data to calculate tax liability
In this week’s Q&A, our Croner-i tax adviser explains the ins and outs of claims for the marriage allowance, backdating options and implications of divorce
High interest rates and frozen personal savings allowance means that more than a million extra savers could be caught by having to pay tax, as HMRC letters land on doormats
Chris Thorpe, technical officer at the Chartered Institute of Taxation (CIOT) provides tips and tax advice to consider when setting up and running a new business
In this week’s Q&A, David Lawson ATT, tax adviser at Croner-i My VIP Tax Team, explains the capital gains tax rates applicable on various property and company transactions potentially trying to take advantage of forestalling
What’s going up for the new 2025-26 tax year from hike in employer NI to higher HMRC interest rates, end of FHL tax breaks, double cab pick-ups and non dom overhaul
With days to go before 5 April tax year end, it’s the last opportunity to use up pension allowances, top up NICs gaps and maximise tax free ISA savings
What's going up on 1 April from increases in national minimum wage to higher stamp duty, first road tax charge for electric vehicles and hikes in company car tax
Anyone affected by the loan charge has two months to respond to a call for evidence with examples of promotional material and marketing leaflets a priority for the review team
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