Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
Documents to download
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Seafarers' earnings deduction (FED) (128 KB , PDF)
This note discusses this special tax relief for seafarers, before looking at recent concerns about a change in HM Revenue & Customs’ approach to claims for this relief from those working in the oil & gas sector.
Documents to download
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Seafarers' earnings deduction (FED) (128 KB , PDF)
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Taxation of state pension
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
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VAT on private school fees
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.