IN BRIEF

As to tax controversy and dispute resolution, this Budget presents a mixed picture.Changes in existing regimes often cause uncertainty and confusion, particularly if there is a gap between the enactment of legislation and HMRC Guidance being...

The first Budget of a new government is always a big moment, a chance to set out a new direction. Rachel Reeves did just that at her first fiscal event, embarking on an economic and political gamble that what Britain wants and needs is a much larger...

Of all the announcements in the October Budget, one, a consultation on simplifying the taxation of offshore interest, may not receive much attention but could pave the way the way for a more fundamental shift in how the UK tax system works.The...

Examining HMRC’s updated guidance.

Double taxation on the same transaction.

Can ‘bed and spousing’ act as a hedge against an increase in CGT?

Rather than making lots of small changes to increase revenues, a single larger measure on NICs might prove the easier way forward politically.

Shaping a regime to generate revenue.

Might we see changes to IHT aspects?

What to expect in tax from the new Commission: simplification, sustainability and financing.