Skyfall – you only claim twice
Ben Powell’s article, ‘Nurturing growth’ (Tax Adviser, August), sets out the conditions that must be fulfilled if shares...
Personal tax
Personal tax
Homes under the tax hammer
Capital gains tax (CGT) has been extended to cover disposals of UK residential property made by some non-UK residents....
The summer of tax calculations
Of all the bombshells that rained on tax advisers in the chancellor’s summer Budget one has caused the most debate....
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A reality check?
Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the de...
Collective gain
Collective investment schemes have operated in the UK since the early 1900s.
Nurturing growth
While the Enterprise Investment Scheme (EIS) has been with us for 21 years and the Seed Enterprise Investment Scheme (SE...
Love it or hate it
We are now several months past what must have rung alarm bells within HMRC, namely, the pre-election promise by Ed Milib...
The big question?
We are gradually starting to understand the statutory residence test (SRT) but, although some of the habitual areas of u...
Great expectations
The acquisition of an asset and its subsequent lease back to the vendor is known as a sale and leaseback (S&L) trans...
Raising taxes
Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remain...