The Annual Tax on Enveloped Dwellings 2017/18: action required!

The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...

Offshore tax evasion and non-compliance: the requirement to correct and failure to correct

This article was first published in by UK200Group in TaxTalk. HMRC continues their assault...

EMI share options: aftercare

Writing for UK200Group TaxTalk, BKL tax adviser Stephen Deutsch examines Enterprise Management Incentive share options...

Let’s get Sirius

It was recently reported that Sirius Minerals is to move from the Alternative Investment...

Owens v Owens: CGT on divorce

The recent Court of Appeal decision in Owens v Owens [2017] EWCA Civ 182...

Flat Broke: the new VAT rules

In some circumstances (principally, having turnover below £150,000 on entry) traders can elect to...

Gulliver’s Travel: reliance on domicile (and other) determinations

Stuart Gulliver is the well-known Group Chief Executive of HSBC.  His business career has...

Individual protection 2014: still time to apply

As the deadline draws nearer, we thought it worth reminding that the final date...

Spring Budget 2017 update: It’s a NIC out

In our Spring Budget 2017 coverage last week, we reported Chancellor Philip Hammond’s announcement...

Gifts in memoriam

For some years now a reduced rate of IHT (36%) has applied to estates...

Spring Budget 2017: The impact on SMEs

An analysis of how the Spring Budget’s tax changes are significant for SMEs. This article...

Going out with a whimper: Spring Budget 2017

Some good news for advisers. This was the Chancellor’s last Spring Budget: not because...