CGT

Failed CGT scheme

How poor a condition must a building be in before it ceases to be suitable for use as a dwelling?

Robert Langston (Saffery Champness) outlines the key points, highlights the areas that are not covered, and considers some of the practical problems.

David Whiscombe

HMRC has rethought some of the Budget changes to entrepreneurs’ relief. David Whiscombe (BKL) explains.

Claire Weeks

Emma-Jane Weider

Emma-Jane Weider and Claire Weeks (Maurice Turnor Gardner) focus on those UK resident individuals who are non-UK domiciled but who will become ‘deemed domiciled’ for tax purposes from the start of the 2019/20.

Emily Clark

Jonathan Woodall

The draft legislation taxing non-residents on gains from UK land gives funds and their investors much to think about. Emily Clark and Jonathan Woodall (Travers Smith) consider the key points.

Alex Ereira

Ceinwen Rees

Ceinwen Rees and Alex Ereira (Macfarlanes) explain why practitioners will need to review advice given to clients who are expecting to benefit from entrepreneurs’ relief.

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide your monthly update.

Paul Davison

Paul Davison (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that may have implications well beyond the particular statutory context.