Peter Stevens summarises the government’s proposals for charging tax on capital gains made by non-residents from disposals of UK residential property
When does interest arise in the UK or from a UK source? Maryanna Sharrock considers Perrin v HMRC.
Gary Heynes considers NISA savings for the future
Peter Vaines comments on the operation of CGT on non-residents and ATED
Scrip dividends and the 10 year charge on discretionary trusts
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
Paul Davison considers HMRC v The Executors of Lord Howard of Henderskelfe (deceased) on why a gain made on the disposal of an iconic painting should be exempt from CGT
Stephen Smith sets out the practical lessons from the Paul Daniel case concerning a taxpayer who realised a substantial capital gain whilst purporting to be working full-time abroad
Martin Mann provides guidance on the taxation of gift of shares in a family company