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In addition to the previous announcement that the Annual Investment Allowance was being permanently increased to £1 million for companies and unincorporated businesses...

The Spring 2023 Budget introduced us to the four pillars of the government's industrial strategy: enterprise, employment, education and everywhere.

UK resident investment managers who receive carried interest will be able to elect to pay their UK tax liabilities earlier so that their UK tax position aligns with other jurisdictions...

Enterprise Management Incentives (EMI) are share options granted to company employees/directors. The tax advantaged scheme is a much-used way to attract, retain and reward employees in many qualifying trading companies.

Buried within the Budget 2023 documents was a reminder that new tax legislation will apply from 6 April 2023 to couples who transfer assets as part of a separation or divorce on or after this date.

Crypto markets have bounced back in 2023, with particular enthusiasm for AI crypto tokens and projects. Irrespective of how your crypto has performed, it is crucial...

From 6 April 2023, the pension lifetime allowance is to be abolished altogether, and the maximum annual contribution levels are also to be increased.

Finance Act 2022 introduced provisions to change the timing of when the profits of unincorporated businesses (including trading partnerships and LLPs) are taxed.

In a bid to prevent NHS consultants and other in demand professionals from scaling back their hours or retiring early, the Chancellor made some changes to pensions contributions in the Spring Budget 2023.

In his first Budget as Chancellor, Jeremy Hunt has set out several measures to demonstrate the government's commitment to the UK's arts and heritage institutions.

This article is part one of a trilogy on dilapidations by Simon Hartley, (Partner, Head of Property Litigation at RadcliffesLeBrasseur LLP),