CGT
Information requests for UK resident non-doms
With more examples emerging of HMRC seeking information about non-UK assets to check there are no remittances, Richard Clarke notes non-doms may be forced to review these to ensure compliance.26 Jan 2012
The new Seed Enterprise Investment Scheme
Erika Jupe and Clara Snow examine its pros and cons.19 Jan 2012
Ask an expert: Winding up a company on retirement
Paula Tallon discusses a dilemma facing many family businesses.1 Dec 2011
Autumn statement is ‘good for SMEs’
Tax professionals welcomed new measures announced in this week’s autumn statement to encourage investment in smaller businesses but pointed out…30 Nov 2011
Back to basics: Roll-over relief for business assets
Roll-over relief is a valuable relief for businesses but the legislation is complex in parts. Paula Tallon examines some of the basic requirements and highlights some planning opportunities.24 Nov 2011
Recognised stock exchanges: LIFFE Administration and Management
HMRC has designated LIFFE Administration and Management as a recognised stock exchange under ITA 2007 s 1005(1)(b) with effect from…3 Oct 2011
The private client briefing for September 2011
In a new monthly feature, John Endacott looks at recent developments affecting the taxation of private clients, which this month include debate on replacing the 50% tax rate and possibly more property based taxation.21 Sep 2011
Lord Howard of Henderskelfe’s Executors v HMRC
Painting: whether a wasting asset16 Sep 2011
M Benford v HMRC
CGT: whether house used as principal private residence7 Sep 2011
FA 2011 analysis: Chargeable gains and value shifting
The changes in Finance Act 2011 Schs 9, 10 and 11 cover the value shifting rules, the degrouping charge and…3 Aug 2011
Practice guide: How to handle purchase of own shares
Practical guidance from Paula Tallon, including seven traps to avoid21 Jul 2011
Tax residence: more certainty and ‘a recipe for disaster’
New rules defining tax residence will bring greater certainty in many cases, according to tax professionals, but a new concept…17 Jun 2011
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