Prime minister David Cameron has announced tax breaks for married couples will become law. A Treasury spokesperson told Tax Journal: ‘The government’s commitment to bring forward a proposal to recognise marriage in the tax system remains firm.
Neil Pearson discusses the proposed tax break for socially motivated organisations
Exercise of share option
Navigate your way through the rules, with William Arrenberg, Casey O’Hara, Richard Harryman, Mike Haynes, David Smith, Steve Wade and Malcolm Finney.
Michael Dawson answers a readers query about charges that could arise for elderly clients
Wendy Walton and Matthew Braithwaite report on subjects including draft guidance on the statutory residence test
The cases of Ramsay and Zetland can help provide a n answer, says Peter Vaines
Tax planning for non-domiciliary: whether accountant negligent
CGT avoidance scheme: acquisition cost of shares
Inheritance tax: BDP, whether a business of ‘making or holding investments’