Issue : Vol 194, Issue 4962

Time to do away with cliff edges and tapering...

A new era of litigation?

Take two

CGT changes in the autumn Budget 2024

Misunderstood and forgotten

Claire Shelemay discusses the CARF and CRS 2 consultation: outcomes, implications and next steps.

Ancient history

The truth about your January struggles – and how to fix them.

Student loan dilemma

Split of costs

Fancy stuff

Most efficient way to make a gift and protect son’s assets. A client husband (H) died leaving the whole of his estate to his widow (W). They owned two properties, one being the matrimonial...

More than a third (38%) of technology businesses submitted a research and development (R&D) claim which was initially approved, but was later challenged and rejected by HMRC, according to research...

More than a quarter of small and medium-sized businesses in the UK are considering a reduction in staff numbers as a result of the autumn Budget’s changes to employer National Insurance...

Several private schools that trade as charities have been unsuccessfully trying to submit their VAT registration form online to HMRC ahead of 1 January 2025 when private school fees and boarding...