Posts Categorized: Uncategorised

The Statutory Residence Test

Lynnette Bober explains some practical aspects of how HMRC applies the SRT. Source: Tax News

Share and share alike

Lindsey Wicks looks at the rules on taxing non-monetary consideration and the impact of the… Read more »

Playing by the rules

Graham Boar considers the criticism of HMRC’s approach in a number of recent tribunal and… Read more »

Strictly NIC

David Heaton steers a path through the changes in this year’s National Insurance Contributions Act… Read more »

Learning curve

Sarah Ghaffari revisits the income tax computation in the light of recent changes to savings… Read more »