Nigel Doran considers HMRC's attempts to reform rules relating to gains of non-resident companies, while Jeremy Woolf (below) examines whether this will help HMRC resist pressure from Europe
Kate Boswell provides your refresher guide on how to make the most of charity tax reliefs.
Most of the wealthiest taxpayers ‘play by the rules’
ISA Bulletin 45 and guidance on reinstatement
David Barton sets out issues for advisers to consider this month
Christine Yuill examines the new SEIS and changes to the EIS and VCT rules
Annette Morley on how non-doms can use investment relief
Nadine Elliott discusses the extension of the philanthropic relief.
Participants may be able to spread tax payments
‘In a newspaper interview, [Nick Clegg] called for an emergency, “time-limited” tax on those with “very high asset wealth”. The idea was swiftly rejected by the Chancellor, George Osborne, as Mr Clegg knew it would be. Mr Clegg, of course, has a party conference coming up.