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Tax Articles

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Written by professionals, for professionals - the topics and legislation tax advisers deal with day to day.
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Title, Date Date
P What constitutes a valid gift?
Malcolm Finney
November 2024
P IHT planning with cash gifts
Malcolm Finney
October 2024
P Directors’ loan accounts: Tax implications
Sarah Bradford
October 2024
P Payrolling of benefits in kind: Simplification for whom?
Lee Sharpe
October 2024
P SDLT: Partnerships and definitions
Simon Howley
October 2024
P Farewell to the FHL tax regime
Richard Curtis
October 2024
P Disapplying the option to tax after 20 years
Andrew Needham
October 2024
P Implied trusts: Tax issues
Chris Thorpe
September 2024
P Supplemental 3% SDLT charge: Common family situations
Simon Howley
September 2024
P Hybrid workers: Tax relief for travel expenses
Sarah Bradford
September 2024
P Life policies: Qualifying or non-qualifying?
Malcolm Finney
September 2024
P Qualifying association?
Joe Brough
September 2024
P VAT: Managing payments
Andrew Needham
September 2024
P Changes to Class 2 NICs: Late tax returns
Lee Sharpe
August 2024
P R&D rules: Prove it!
Richard Curtis
August 2024
P Deathbed IHT planning: The McKelvey case
Malcolm Finney
August 2024
P Basis periods: Transition year profits
Sarah Bradford
August 2024
P SDLT: Linked transactions
Simon Howley
August 2024
P Partial exemption: The special method override
Andrew Needham
August 2024
P The IHT ‘gifts out of income’ exemption: What counts?
Latha Rodgers
July 2024
P Selling a property: What a relief!
Joe Brough
July 2024
P Spot the differences: SDLT and the 3% surcharge
Simon Howley
July 2024
P Cash basis by default
Sarah Bradford
July 2024
P VAT: Non-business use of business assets
Andrew Needham
July 2024
P Principal private residence relief and PRs
Malcolm Finney
July 2024