CGT

Lucy Haden on redemption of qualifying corporate bonds and the transitional entrepreneurs' relief rules

Annette Morley on how non-doms can use investment relief

Nadine Elliott discusses the extension of the philanthropic relief.

HMRC is seeking views on proposed changes to two longstanding anti-avoidance rules that the European Commission considers to be incompatible with EU law.

Paul Howard and Priya Dutta provide your refresher guide.

People engaging in tax avoidance schemes that might be considered abusive will be challenged by the tax authorities, will receive little sympathy in court and may be vulnerable to widespread adverse publicity, the Society of Trust and Estate Practitioners warned as it unveiled a five-point ‘progr

Statutory residence test The responses to the consultation on a statutory residence test, and the draft legislation, have been published (see www. lexisurl.com/OyMBw). It is pleasing that the government has listened to the responses to its...

An employer wants to give shares to employees and allow them to defer payment. Karen Cooper looks at the tax issues.

The availability of entrepreneurs' relief and the timing of gains should be reviewed whenever there is a share reorganisation or a sale of shares in exchange for shares or loan notes in the acquiring company. Paula Tallon and Paul Howard set out the relevant considerations for advisers.

Five thousand homes, each worth more than £2m, are held through corporate structures that allow the owners to avoid UK taxes, according to unpublished government estimates obtained by Exaro.