Significant tax changes have been announced for UK resident non-domiciled individuals; namely those individuals spending most of their time in the UK but without permanently settling

Interest on unpaid tax liabilities From 6 April 2025, the late payment interest rate charged by HMRC on unpaid tax liabilities will increase by 1.5 percentage

Many commentators are suggesting that the rate of CGT might be aligned with the rates of income tax, a return to the regime that applied when

Many investors may be looking to realise capital gains on their investments at the current rates, just in case there is an increase with effect from

Under current pension rules, many pension funds allow pension scheme members to withdraw up to 25% of their pension savings tax-free. Finance Act 2023 limited the

HMRC have recently increased their use of “one to many” or “nudge” letters to taxpayers which suggest that there may be errors or omissions in tax