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For clients who have some source of income or gain which has not been disclosed to HM Revenue and Customs, there is currently available an opportunity to make a disclosure on very...

HMRC’s website sets out the registration threshold and the time limits for registering when the threshold is exceeded, but there are a couple of planning points to be aware of...

The high income child benefit charge which came into effect on 7^th January 2013 maybe a key consideration whilst gathering the information necessary to prepare your tax return for...

An individual who transfers his business to a company avoids an immediate capital gains tax charge on chargeable assets that are transferred to the company, provided that the...