Click on any of the links below to read or download the article. You are welcome to download any article you wish. Downloaded articles may be sent to your clients or to anyone else, in paper or electronic form, free. (Please see Fair Use policy below.)


Tax rates for 2013
An at-a-glance list of the main tax rates for the current and previous tax years.

Cash basis for small business
Explanation of the proposed new cash basis for small businesses to be introduced in 2013.

Child benefit high income charge
An explanation and critique of this ill-thought out complication to the tax system.

Scottish rate of income tax
A summary of the proposals for the new rates of income tax that will apply in Scotland from 2016.

Main tax changes for 2013
A summary of the main tax changes for tax and adjacent subjects up to August 2013.


Alistair’s secrets
Alistair Darling’s memoirs recently published provide some interesting backgrounds to his tax policy.

Disguised remuneration
A summary of the anti-avoidance provisions for pay contained in Finance Act 2011

Main tax changes for 2012
A summary of tax changes announced in 2012, or announced in previous years to take effect in 2012.

Main tax changes for 2011
A list of the main changes to tax that either took effect in 2011, or were announced in 2011 to take effect in a future year.

MPs criticise HM Revenue and Customs
A summary of the criticism from the Treasury Selection Committee on HMRC.

Pathe Budgets
The old Pathe newsreels for the first 80 years of the 20th century include many historic clips relating to the Budget and related matters. These are now available to watch free.

Quick guide to capital gains tax

Quick guide to corporation tax

Quick guide to employee expenses

Quick guide to employment law

Quick guide to income tax

Quick guide to inheritance tax

Quick guide to legal tender 2
A guide to legal tender and payment methods. This article has been updated to 2013.

Quick guide to national insurance

Quick guide to PAYE

Quick guide to payroll

Quick guide to pensions
An overview of state pensions, occupational pensions and private pensions.

Quick guide to tax law
An overview of the sources of tax law and guidance, including statutes, statutory instruments, case law and official guidance.

Quick guide to VAT

Rates for advisory fuel

Rates of beneficial loans

Rates of corporation tax

Rates of income tax

Rates of inheritance tax

Rates for SAYE schemes

Rates of VAT

Some outrageous tax decisions  
Tax law blindly follows rules, which has led to some bizarre decisions, as this little selection of recent cases shows.

Some unusual tax cases   
Not all tax cases are ordinary, as this selection shows.

Understanding the economic crisis
A personal view of some of the economic turbulence in the world, as seen from an accountant’s view.

Welfare Reform Act
A simple guide to this new Act of 2012 which reforms social security law.

When can a woman retire?
When does a woman become entitled to her state pension?

Why 6 April?  
Why does the tax year start on 6 April?


Crossword puzzles
Samples of puzzles on taxation, accountancy, law, medicine, building, music, household, and a quick crossword

Crossword solutions

Fair use policy
Guidance on using articles and the tax dictionary from this website.

Old articles from this website can be found by clicking here