Equity capital markets transactions can take a number of different forms. Isaac Zailer and Aurrell Taussig examine the tax issues
Richard Asquith considers HMRC’s rethink on the taxation of bitcoins
Peter Vaines considers two recent cases providing further insight on negligible value for capital gains purposes
In the case of HMRC v Sir Alexander Fraser Morrison, the Upper Tribunal found that a payment made in settlement of a High Court action was not a contingent liability under TCGA 1992 s 49, thus overturning the decision of the First-tier Tribunal. Paul Howard examines what this would mean in similar situations.
Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.
By Andrew Goldstone & Jonathan Legg, Mishcon de Reya
The new tax policy on property will create unbelievable complexity, warns Peter Vaines
David Cohen considers how FA 2013 has created two contrasting opportunities for employee shareholders to pay little or no CGT.
The monthly review by Chris Morgan examines two important developments in the EU, and the contrasting approaches to tax reform taken by Argentina and Portugal.
Peter Vaines explains why if you’re making a claim for private residence relief, you might need to think again.