Issue : Vol 194, Issue 4955

Non-dom tax reform – not as simple as it may seem

Rough tax justice – finally?

All at a loss

Complicated business: Part 3

Dissenting opinions

Jez Howson discusses the changes to how tips and gratuities are managed within the hospitality industry.

Life assurance arrangements for estate planning.

Family run farm

US university presses

IHT spells ‘hit’

Customer imported goods

What are the tax implications of gifts to politicians? My client is a wealthy local businessman. He is a friend to a newly-elected member of parliament and the news about gifts of clothes and suchlike...

Practice news from around the country.

The provisional estimated amount of total research and development (R&D) tax relief support claimed for the tax year 2022-23 was £7.5bn, an increase of 1% from the previous year, according...

HMRC will soon launch a consultation on electronic invoicing (e-invoicing) to promote its wider use across UK businesses and government departments, revealed chancellor of the exchequer Rachel Reeves....