David Cohen considers how FA 2013 has created two contrasting opportunities for employee shareholders to pay little or no CGT.
Prime minister David Cameron has announced that from April 2015, married couples and civil partners will be eligible for a new transferable tax allowance, commonly referred to as the ‘marriage tax break’, which will see more than 4m couples (including 15,000 in civil partnerships) benefit from su
Principal private residence relief
Whether income taxable on company or director
Wendy Walton examines recent developments that matter in the private client arena, including High Court decisions on the application of two longstanding equitable principles
The government’s ‘shares for rights’ scheme, which allows staff to give up their employment rights in exchange for equity stakes and was introduced this month with the aim of boosting business start-ups, has been reported in the Financial Times as ‘helping to cut executive tax bills in t
Copyright royalties received by trustees: rate of tax
Whether house used as principal private residence
European Securities and Markets Authority (ESMA) has now produced its guidelines on sound remuneration policies under the Alternative Investment Fund Managers Directive (AIFMD), which apply to managers of alternative investment funds. Peter Trevett QC considers the resulting tax issues affecting fund managers operating through LLPs
Higher income parents currently receiving child benefit have less than four weeks to register for self-assessment with HMRC in order to avoid a penalty.