Recent changes to the EIS and VCT rules make it more difficult for many overseas companies to qualify. Robert Langston sets out potential solutions
Tuczka is one of two recent cases, the other being Genovese v HMRC [2009] STC (SCD) 373, in which the taxpayer accepted that he was resident in the UK for the relevant period so that the only issue was whether he was also ordinarily resident in the UK in that period.
Conor Brindley considers the circumstances under which an employment income tax charge can arise on a share-for-share exchange
Mark Bevington considers the Budget announcement of a future change to tax rules to limit the deduction for asset-backed pension contributions
‘Britons with billions of pounds hidden in Switzerland will pay tax at 50% under a groundbreaking deal that will legitimise their undeclared assets, according to a source familiar with negotiations between the Swiss and British governments.
The CIOT’s Low Incomes Tax Reform Group has invited feedback on a new website providing advisers with information on ‘HMRC products', including tax credits and child benefit.
Gift of shares to director
Helen Lethaby reviews the last month's developments in tax, including key measures in the Finance Bill, the new approach to tackling tax avoidance, and recent case law