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CGT

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Cathya Djanogly

Rescission of transfer to trust

Martin Mann

Finance Bill 2016 included provisions reversing many of the severe restrictions to entrepreneurs’ relief introduced in FA 2015. Martin Mann (Gabelle) examines these complex but welcome changes.

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Cathya Djanogly

Allowable expenditure and goodwill

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Charlie Sosna

Andrew Goldstone

Andrew Goldstone and Charlie Sosna (Mishcon de Reya) review recent private client tax developments that matter.

In the year to March 2015, HMRC collected an additional £154m from investigations into unpaid CGT, according to London-based law firm Collyer Bristow.

No Moore relief. Experts at BKL Tax review a recent tribunal decision.

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Cathya Djanogly

CGT avoidance on the redemption of loan notes

Pete Miller

Pete Miller (The Miller Partnership) examines HMRC’s win in Hancock, where the Upper Tribunal decided that a redemption of loan notes had triggered a charge to CGT.

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Philip Paur

Philip Paur (Deloitte) examines further changes affecting share incentives for internationally mobile employees, which take effect from April.

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Cathya Djanogly

CGT on the redemption of loan notes

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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