Robert Langston provides an outline of the rules in TCGA 1992 s 13 which can attribute the gains of overseas companies to UK shareholders
The Taxation of Chargeable Gains (Gilt-edged Securities) Order, SI 2011/1295, specifies the following securities for the purpose of the exemption provided by TCGA 1992 s 115 and Sch 9 para 1:
Conor Brindley considers the circumstances under which an employment income tax charge can arise on a share-for-share exchange
Helen Lethaby reviews the last month's developments in tax, including key measures in the Finance Bill, the new approach to tackling tax avoidance, and recent case law
HMRC released two new toolkits for tax agents last week, providing guidance on areas of possible error in tax returns.
The Capital Gains Tax (Annual Exempt Amount) Order, SI 2011/899, specifies £10,600 as the exempt amount for 2011/12 by virtue of TCGA 1992 s 3, unless Parliament otherwise determines.
David Kilshaw on the EC’s formal request that the UK amends anti-avoidance legislation
The Finance Act 2008, Section 39(7) (Commencement) Order, SI 2011/23, appoints 1 February 2011 as the date on which FA 2008 s 39(7), inserting TCGA 1992 s 26A (transfer of dormant bank or building society accounts to authorised reclaim
John Cassidy on the clarifications to the LDF
The Society of Trust and Estate Practitioners has introduced a new 'private client diploma' for accounting and tax specialists in England and Wales, focusing on the legal principles and practices underlying the administration of trusts and estates.