Pupil numbers drop 3.5% for early education compared with 1.7% for older pupils, data shows
Investors say Treasury market is already at an ‘inflection point’ as fiscal worries rise
Some US college funds rush to complete sales ahead of potential changes to investment taxes
Expat Britons are no longer liable for death duties after spending a decade abroad under last year’s Budget changes
Watchdog issues warning after tax authority succeeds in raising more tax from wealthy than previously estimated
Mandating UK equities in tax-free accounts would destroy any culture of investing we already have
A cautionary tale about good intentions messing up the tax system
I’m worried this will have financial implications
Government had already cut $2.2bn in funding to university and US president threatened to scrap its tax-exempt status
Shareholders need to examine how groups account for controversial tax positions
Congressional committee publishes draft law scrapping subsidies for renewables and electric vehicles
Advisers say tax changes have spurred some voluntary shutdowns
HMRC has stopped demanding ridesharing company pay VAT on the full cost of rides after legal setback in related matter
The scheme cuts the cost of car leasing significantly — but watch for any side effects for your pension
Move would breach Republican orthodoxy and comes as president seeks to pay for broader fiscal package
Quiz financial planning experts about pensions, Isas and IHT changes at our interactive webinar
HMRC hasn’t changed its gift exemptions for more than 40 years. But there are ways to avoid tax
National Institute of Economic and Social Research says targets have become a drag on growth
Swiss bank admits it violated previous deal with the US justice department
What is luring Britons to seek a life abroad?
Comments by US president signal further escalation in his attacks on American universities
Near-constant political tinkering means we have by far the most complex tax legislation in the world
The business went into administration owing me a significant amount of cash
A tariff is a tax, but a tax is not a tariff
Government set to raise tax rates on purchasing electric cars through company schemes
