Stock lending arrangements and manufactured dividends
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
HMRC has revised extra statutory concession D33 with effect from 27 January.
Availability of business property relief
Principal residence relief: had a dwelling become settled property?
Peter Vaines considers two recent cases providing further insight on negligible value for capital gains purposes
CGT: negligible value claim for deposit account
Nigel Giles answers a query on the taxation of a redemption premium.
The government has decided not to proceed with proposed changes to the matching rules for the ITA 2007 s 731 benefits charge, after respondents to a follow-up consultation suggested that amending the rules in isolation risked ‘unintended consequences of unfairness and opening new opportunities fo
Malcolm Pengelly answers a query on the tax treatment of commissions paid to or for the benefit of investors.