Personal tax

Bill Dodwell considers the Office of Tax Simplification’s report on Taxation and Life Events
Life Events
1 November 2019

Bill Dodwell considers the Office of Tax Simplification’s report on Taxation and Life Events

In a world where even investors lack a precise understanding of cryptocurrencies, Jacquelyn Kimber attempts to make sense of the taxation of cryptoassets
Cryptoassets
1 November 2019

In a world where even investors lack a precise understanding of cryptocurrencies, Jacquelyn Kimber attempts to make sense of the taxation of cryptoassets

Victoria Todd and Sharron West highlight the impact which real time reporting of PAYE information can have on employees receiving universal credit
Real Time Infomation
1 November 2019

Victoria Todd and Sharron West highlight the impact which real time reporting of PAYE information can have on employees receiving universal credit

Richard Turner examines how the Hopscotch case distinguishes between property development and property development trade
Property
1 November 2019

Richard Turner examines how the Hopscotch case distinguishes between property development and property development trade

Unexplained wealth orders can now require non-UK and non-EEA individuals to prove the source of funds used to acquire an asset, explains Mala Kapacee
Tax evasion
1 October 2019

Unexplained wealth orders can now require non-UK and non-EEA individuals to prove the source of funds used to acquire an asset, explains Mala Kapacee

Keith Gordon discusses the Supreme Court’s decision on the disposal of QCBs in Hancock v HMRC
Share Capital
1 September 2019

Keith Gordon discusses the Supreme Court’s decision on the disposal of QCBs in Hancock v HMRC

Rebecca Sheldon reviews a judgment on when a partial closure notice can be issued
Case Review
1 September 2019

Rebecca Sheldon reviews a judgment on when a partial closure notice can be issued

Sam Newton considers the tax benefits of the use of discretionary trusts for spouses
Pensions
1 September 2019

Sam Newton considers the tax benefits of the use of discretionary trusts for spouses

Residence and Domicile
1 August 2019

Sharon McKie and Simon McKie examine disclosure in self-assessment returns in the light of the increasing number and intensity of HMRC’s enquiries into matters of residence and domicile

confusing-computer-typing
LITRG
1 August 2019

Meredith McCammond provides an overview of LITRG’s technical website guidance