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The Scottish Rate of Income Tax (“SRIT”) will commence on 6 April 2016 and applies to individuals who reside in Scotland. The rate of SRIT is due to be announced on 16 December 2015 and will impact ...

The Chancellor of the Exchequer, George Osborne, delivered his first Autumn statement as the Chancellor of a Conservative government today.

HMRC continue to invest in measures to prevent tax avoidance and evasion and are running campaigns to encourage individuals to disclose their income to HMRC. The let property campaign was launched ...

In our latest article for The American magazine we highlight some great year-end tax planning opportunities for US taxpayers.

The amount of an individual’s pension contributions which will qualify for higher-rate tax relief is essentially restricted by:

As expected, the has Treasury released its consultation document on the forthcoming changes to the taxation of non-domiciled individuals (‘non-doms’).  The full consultation paper can be found here.

Careless inaccuracies

The recent case of a self-employed locum pharmacist Mr Bharat Patel TC04617: BHARAT PATEL [2015] UKFTT 445 (TC) offers encouragement to those asking HMRC to consider suspending ...

UK Government “ATED” those tax reliefs

The UK and in particular London has enjoyed phenomenal increases in property values in recent years, resulting in many investors considering London residential ...

The FTT dismissed the tax payer’s appeal against HMRC’s decision not to allow a capital gains tax exemption claimed in respect of his enterprise investment scheme (‘EIS’) shares.