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The amount of an individual’s pension contributions which will qualify for higher-rate tax relief is essentially restricted by:

As expected, the has Treasury released its consultation document on the forthcoming changes to the taxation of non-domiciled individuals (‘non-doms’).  The full consultation paper can be found here.

Careless inaccuracies

The recent case of a self-employed locum pharmacist Mr Bharat Patel TC04617: BHARAT PATEL [2015] UKFTT 445 (TC) offers encouragement to those asking HMRC to consider suspending ...

UK Government “ATED” those tax reliefs

The UK and in particular London has enjoyed phenomenal increases in property values in recent years, resulting in many investors considering London residential ...

The FTT dismissed the tax payer’s appeal against HMRC’s decision not to allow a capital gains tax exemption claimed in respect of his enterprise investment scheme (‘EIS’) shares.

HMRC have set up a task force focused on collecting tax from Scottish taxpayers who appear to be living beyond their means. They apparently have access to data which allows them to identify ‘badges ...

A taxpayer wins case to claim a repayment exceeding the 4 year limit

Mr Higgs made payments on account for the tax year 2006/07 in accordance with the previous year’s liability. Mr Higgs forgot to ...

The Chancellor of the Exchequer, George Osborne, delivered the first Conservative Budget since 1996 today.

Taxpayer wins landmark LLC case

The Supreme Court has allowed the taxpayer's appeal in Anson (formerly Swift) v HMRC, which has been something of a long-running saga.

Individuals who are not resident in the UK are generally exempt from capital gains tax (CGT) on gains made on the disposal of their UK assets. However, since 6 April 2015, gains made by ...