IN BRIEF

We have now seen the detail of the chancellor’s first Budget and the clear focus has been on getting those who can back to work – but will the changes help bridge the gap in the employment market?

The abolition of the lifetime tax allowanceThis is generally a welcome move and will mean that many people who would have been impacted by charges will now not have them applied. The lifetime allowance (LTA) isn’t being abolished until 2024, although...

When spouses or civil partners separate, for capital gains tax purposes the no gain/no loss treatment is only available in relation to any disposals up to the following 5 April. After that, transfers are treated as normal disposals for capital gains...

The chancellor might have a little bit of wriggle room, but not much.

Worth going to the Carnival?

There’s no softening in HMRC’s views.

A 60% penalty if you lose your appeal.

What is the period of ownership where a house is built on land and occupied some time after acquisition of the land?

Why implementing the 15% minimum corporation tax won’t harm levelling-up.

HMRC says it wants ‘working together’ to become its default way of doing business.