With more examples emerging of HMRC seeking information about non-UK assets to check there are no remittances, Richard Clarke notes non-doms may be forced to review these to ensure compliance.
Erika Jupe and Clara Snow examine its pros and cons.
Paula Tallon discusses a dilemma facing many family businesses.
Roll-over relief is a valuable relief for businesses but the legislation is complex in parts. Paula Tallon examines some of the basic requirements and highlights some planning opportunities.
HMRC has designated LIFFE Administration and Management as a recognised stock exchange under ITA 2007 s 1005(1)(b) with effect from 26 September 2011.
In a new monthly feature, John Endacott looks at recent developments affecting the taxation of private clients, which this month include debate on replacing the 50% tax rate and possibly more property based taxation.
Painting: whether a wasting asset
CGT: whether house used as principal private residence