Tax Books

This digest covers detailed, expert guidance on abolition of domicile from the tax rules and its replacement by the statutory residence basis; abolition of the remittance basis; residence rules from 6 April 2025 for the Temporary Repatriation Facility (TRF) and Overseas Workday Relief (OWR); the TRF and the TRF charge; Foreign Income and Gains (FIG) rules from 6 April 2025; OWR from 6 April 2025; transitional rules up to 5 April 2028; planning issues; and much more.

This digest covers detailed, expert guidance on the taxation of stablecoins; DeFi, staking, mining and prediction markets; capital gains tax, income tax and corporation tax implications; HMRC guidance, accounting and business taxation; and much more.

This Digest covers the Finance Bill 2026 which was published after the Budget on 26 November 2025. It provides detailed, expert guidance including: overall analysis of the Finance Bill provisions published following the recent Budget; measures relating to income tax, capital gains tax and corporate tax; and changes relating to compliance with impacts for tax advisers.