CGT

Mark Ward

Mark Ward (BDO) explains the qualifying conditions, benefits for investors and practical points when claiming relief.

Chris Sanger

Chris Sanger (EY) considers the Office of Tax Simplification’s first report that looks at the policy design and principles underpinning capital gains tax.

Emily Szasz

May Smith

Emily Szasz and May Smith (Freshfields Bruckhaus Deringer) consider the potential impact of these changes on private equity funds and their management teams.

Heather Self

In our continuing series, Heather Self examines tax issues reported in the national media. This week, is it time to review CGT?

Emma Chamberlain

Taxing wealth better requires some radical reforms, writes Emma Chamberlain (Pump Court Tax Chambers).

Martin Mann

Martin Mann (Markel Tax) sets out some planning options in view of potential Budget changes.

George Bull

Described as the worst tax relief in the UK, entrepreneurs’ relief is an anachronism in a country which prides itself on ensuring that every tax relief is underpinned by a robust policy objective. Will it survive the chancellor’s Budget on 11 March 2020?

Helen McGhee

The lack of clarity provided by case law, coupled with a tinkering to the rules by Finance Acts, has led to an increasingly confused picture on PPR relief, writes Helen McGhee (Joseph Hage Aaronson).