Explore how capital allowances can benefit UK businesses by providing significant tax relief on capital expenditures on plant, machinery, and buildings.
Explore the Ramsey Principle's impact on tax liability assessments in UK law, following the landmark House of Lords decision in Commissioners of Inland Revenue v W T Ramsey Ltd.
Explore the definition of UK residency for tax purposes, including criteria and tax liabilities for individuals and resident companies in the UK.
Looking into the past, the article explores the intricacies of Advance Corporation Tax (ACT) that was applied in the UK before it was abolished in 1999.
Explore what it means to be non-domiciled, the tax obligations faced, and the historical changes in UK tax law affecting non-domiciled residents.
Explore the significance of the Finance Act, an essential piece of tax legislation passed annually by the UK Parliament that implements changes proposed in the Budget.
Explore the concept of a 'group' in UK tax law, how it impacts corporation tax rates, and the benefits of consolidated ownership for asset transfer.
Explore the definition and application of the remittance basis for non-domiciled UK residents concerning income tax and capital gains tax.
