Personal tax

entrepreneurs-investors-relief
Business Tax Voice
3 October 2018

It’s surprisingly easy to get caught out by Entrepreneurs’ and Investors’ Relief. Here David Marcussen explains the dangers – and how to avoid them.

professional-standards
Professional Standards
1 October 2018

Catherine Rosell considers the areas in professional standards that in-house members of CIOT and ATT may need extra support

low-incomes-tax-reform-group
LITRG
1 October 2018

Gillian Wrigley takes us through its achievements, and what’s next on the agenda

discovery-assesment
Discovery Assessments
1 October 2018

Dawn Register and Helen Adams consider the draft legislation extending assessment time limits for offshore non-compliance

main-resident-relief
Main Resident Relief
1 October 2018

Ximena Montes Manzano reviews recent cases in the First-tier Tribunal dealing with appeals against CGT assessments/amendments denying the main residence exemption

non-resident-capital-gains-tax
Non Resident Capital Gains Tax
1 October 2018

Keith Gordon considers some penalty appeals where taxpayers failed to make a timely Non‑Resident Capital Gains Tax return

social-investment-tax-relief-expansion
Business Tax Voice
26 September 2018

Andrew Rainford provides an introduction to the often-overlooked relief and reflects on its recent expansion.

minimum-wage-arrears
Minimum Wage Arrears
1 September 2018

Meredith McCammond and Samantha Mann provide guidance on dealing with minimum wage arrears

enterprise-investment-scheme-cases
Enterprise Investment Scheme
1 August 2018

Bill Dodwell considers recent cases in which one relief has been contingent on another

IR35
IR35
1 July 2018

Michael Steed reviews the state of play in respect of the uncertain application of this piece of legislation with a parachutist’s view of where we are now