A New Year’s resolution to the 5% test?
Ten key takeaways.
Will Bitcoin profits give HMRC a new year to remember?
Ceinwen Rees & Joe Maughan (Macfarlanes) on the ghost of Budgets past.
Does principal private residence relief require ‘quality of residence’, asks David Whiscombe (BKL).
The current regime is not fit for purpose, writes Sara Luder (Slaughter and May).
It’s not all bad, reports Smith & Williamson.