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One of the most widely known features of the UK’s capital gains tax regime is private residence relief, which exempts all capital gains...
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Tuesday was the UK’s second so-called “Tax Day” and, as promised earlier this month, the Government has published various papers,...
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Tax practitioners dealing with motive-driven tax reliefs, exemptions or anti-avoidance rules can get caught in seemingly futile debates...
The FT has reported that the Office for Budget Responsibility’s forecasts for public borrowing may well be overstated. If true, the...
After recent press speculation about capital gains tax (CGT) reform, we learn today about the changes that the Office of Tax...