Macfarlanes

Raising revenue involves compromises and trade-offs, and the new health and social care levy is no exception. Needing to raise a...

In this article, the September monthly update review for Tax Journal, Edward Reed and Naomi Charrington look at a number of private...

Domicile is an important, but complex, factor in determining liability to tax in the UK. Unsurprisingly, HMRC and taxpayers often...