Opinion

'It becomes the duty of a good and experienced adviser to help educate the client'

IHT implications

Lessons from Down Under

The Office of Tax Simplification (OTS) issued a second report on the 20 May 2021 in which it took the view that the current treatment of capital gains on separation and divorce is totally unsatisfactory and needs to change. Neil MacGillivray contemplates...

'From digital jars to digital dashboards'

Short- or long-term inflation?

Cybersecurity

Five key points

'On the surface, flat-rate tax relief is very appealing'

Multi-billion pound industry