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On 23rd September Kwasi Kwarteng, the new Chancellor, delivered the so-called ‘mini-budget’, with the intention to kickstart growth in the UK and counter the negative impacts of the ongoing energy crisis.

Inheritance tax (IHT) is payable by individuals who die, leaving behind estates valued in excess of the IHT nil rate band of £325,000.

Every day thousands of people cross the border between Northern Ireland and the Republic of Ireland for work.

In a bid to reduce the current budget deficit, the government are introducing widespread changes across a range of taxes that will unfortunately see a reduction in the post-tax profits and take home pay of corporate and individual taxpayers in general.

Historically, family businesses have been the backbone of our economy. Time and again they have proved their resilience and emerged through societal turmoil and economic hardship

On the 15 March, the Economic Crime (Transparency and Enforcement) Act 2022 became law in the UK. This new piece of legislation introduces a number of new obligations, some of which will apply to Irish companies that own land in the UK.

Many countries in the world, including the UK and Ireland, have tax regimes that provide a lesser tax burden for foreign domiciled residents than for their own citizens. Portugal, Italy and Greece, for example, have favourable tax rules for non-domiciled residents with the aim of attracting wealth and talent from abroad. The UK’s regime has hit the headlines in recent weeks – but what are the rules that have come under scrutiny and are they set to change?

As a business owner, it is useful to know the potential benefits of significant capital investment before committing. Appraisal of the tax impact regarding such an investment is often not initially considered, despite its potential impact on a project’s viability.

As the 2021/22 tax year-end is almost upon us, now is a good time to consider relevant tax planning opportunities to reduce your overall tax burden

The last decade has seen large multinationals making the headlines regarding the amount of corporation tax they pay, or don’t pay, but how have recent global tax announcements changed the landscape of international tax?

As we approach the end of the tax year, employers should take a few minutes to note important changes and actions impacting PAYE operations and compliance.

With all the challenges presented by both Brexit and the coronavirus pandemic, the UK Budget announced back in Spring 2021, has received little press attention.

While 2022 will see the implementation of ‘Making Tax Digital’, it seems like a long time ago that HMRC outlined their original roadmap, with the ambition that these changes ‘will transform the tax system, so that it is more effective, more efficient and easier for taxpayers’.

The number of important developments in respect to the R&D tax relief regime in the last number of weeks should attract both optimism and caution.

Under the EU’s fourth money laundering directive, the UK has committed to ensuring that there is a robust anti-money laundering and counter terrorist-financing regime. As part of that commitment the UK Government has pledged improved transparency about ownership of assets held in trusts.

In the wake of the Coronavirus Pandemic, the Government has announced the introduction of the Health and Social Care Levy (HSC Levy), effective from April 2022.