Taxation of trading profits—basis, receipts and deductionsOnce a company has established that it has a trade (for which see Practice Note: What is a...
Disguised investment management fee rulesThis Practice Note describes the tax code applicable to fund managers—the disguised investment management fee...
What is interest?Interest is an important concept in UK tax law. Specifically, an obligation to withhold UK income tax applies to payments of certain...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
Stamp duty reliefsFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021: With effect from 19 July 2021, the electronic...