Whether house used as principal private residence
HMRC has publicised the fact that a new employment status – that of the employee shareholder – took effect from 1 September 2013.
People have until 9 August to tell HMRC about any unpaid tax on property sales, and until 6 September to pay the tax owed under the department’s property sales campaign, under a tax ‘amnesty’ HMRC introduced earlier this year.
Navigate your way through the rules, with William Arrenberg, Casey O’Hara, Richard Harryman, Mike Haynes, David Smith, Steve Wade and Malcolm Finney.
The cases of Ramsay and Zetland can help provide a n answer, says Peter Vaines
CGT avoidance scheme: acquisition cost of shares
James Bullock looks at the activist group's failed attempt to challenge HMRC
HMRC has designated the London-based ICAP Securities & Derivatives Exchange (ISDX) as a recognised stock exchange under ITA 2007 s 1005(1)(b), and as a recognised stock exchange for inheritance tax purposes, with effect from 25 April 2013.
Trustees’ exercise of power of advancement: whether invalid
Bill Cohen reviews changes to the ‘rights for shares’ rules.