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.
Andrew Lines looks at capital taxes from the shareholders' perspective when selling a company
Janet Hoskins reviews the issues advisers should consider following the mid-year rate change
To QCB or not to QCB, that is the question. Aaron Fairhurst investigates
David Kilshaw and Vanessa Patterson provide an update on Entrepreneurs’ Relief following the extension of the lifetime limit to £5m
MPs debated corporation tax and capital gains tax measures on 12 July.
Review of the Budget by David Kilshaw