Responding to questions from the BBC’s Laura Kuenssberg on her Sunday morning programme, Rachel Reeves hinted that the UK’s digital service tax (DST) may be included in trade negotiations with the US, particularly given President Trump’s views on the...
A quarter period for inheritance tax may last for only a day or so on or after 6 April 2025 when excluded property trusts may become relevant property trusts. So move fast.
Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys) examine, among other things, some of the recent clarifications and outstanding concerns regarding both the non-dom reforms and the proposed changes to agriculture and business...
This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
The real impact of the proposed changes to business property relief on trading companies.
LLP not trading, so tax deductions and R&D relief denied.
A recent IR35 tribunal judgment draws a line between services and image rights, and shows the consequences of HMRC errors, writes David Harmer (Markel Tax).
The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2025/364, sets out the annually re-rated chargeable amounts of annual tax on enveloped dwellings, for chargeable periods beginning on or after 1 April 2025. The...
UT dismisses IR35 appeal by Sky Sports pundit.
The increase in small company thresholds will take more contractors outside the scope of the off-payroll working rules.
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