In the wake of updated UK CGT rules for non-residents, Nick Farmer and Stephen Hemmings assess the tax treatment for non-residents disposing of residential property in eight different jurisdictions
Peter Vaines considers lessons from the tribunal decision in J Rice v HMRC on when there is a cessation of trade
Wendy Walton and Miranda Chamberlain summarise recent happenings in the private client arena, including changes to the EU Fourth Anti-Money Laundering Directive and extra-statutory concession D33, the new HMRC helpline set up to assist flooding victims, and the business property relief decision in John Best
Compensation payment under compromise agreement
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Entrepreneurs’ relief on business premises
CGT: allowable expenditure on shares
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
HMRC has revised extra statutory concession D33 with effect from 27 January.
Peter Vaines considers two recent cases providing further insight on negligible value for capital gains purposes