Blog

In a welcome move, HMRC have entered into a consultation process concerning the inheritance tax (IHT) regime for trusts. This is one of the more obscure and computationally complex areas of UK tax ...

As was widely expected, the change in government in France has led to various changes to the French tax system, not least to the French wealth tax regime. This has been an area of continual change ...

So you’ve secured your tenant, renewed your Gas Safety Certificate (I hope!) and organised your alternative accommodation as of 28 July 2012; but have you considered the tax consequences of letting ...

At present, an individual’s UK tax residence position is based on some limited statutory rules and a wealth of case law, established HMRC practice and published HMRC guidance.

Tax authorities across Europe continue to press ahead with the integration of tax regulations. A recent announcement by the EU Commission proposes new measures on minimum common standards and ...

HMRC's latest campaign the 'Tax Return Initiative', was launched on 3 July, aimed specifically at higher-rate taxpayers who have been told to submit a self-assessment return for 2009/10 or earlier, ...

Heather Miller has been published again in Taxation magazine – Click here to read her double feature on buying and selling a business.

In a welcome move from the Treasury, the Seed Enterprise Investment Scheme (SEIS) came into force on 6 April 2012. In essence, the scheme allows individuals to invest up to £100,000 as seed capital ...

While there were some surprises in the Chancellor’s speech, a lot was widely predicted in advance and the usual story of “winners and losers” seems to have prevailed.

The lifetime allowance is the maximum value a pension fund can be at your nominated retirement date without the excess being subject to tax charges. From 6 April 2012 this allowance will be reduced ...