The introduction of a 45% income tax rate for those earning over £150,000 was a headline-grabbing change announced in the November 2008 Pre-Budget Report. At the time, this marked the first...

Relocating overseas to reduce or avoid taxes is an attractive prospect for many financial investors and traders. With the ability to trade globally from anywhere, there’s often no practical...

Before the 2008 Budget For most share speculators, there were no significant differences between share trader and share investor status. Share trader status allowed more expenses to be offset, while...