Personal tax

Property
1 February 2020

Julie Butler examines the diff erent defi niti ons of dwelling for CGT and SDLT purposes

Capital gains tax
1 February 2020

Jacquelyn Kimber explores the 30 day reporti ng period to be implemented under the new capital gains tax regime

Personal tax accounts
1 February 2020

Bill Dodwell considers the transformati onal nature of Personal Tax Accounts, and their limitations

disguised remuneration loan charge
1 February 2020

Jon Claypole and Charlotte Thorpe ask what the Independent Review of the disguised remuneration loan charge will mean in practice

Gordon Buist considers the definition of a ‘personal company’ for the purposes of entrepreneurs’ relief
Entrepreneurs' Relief
1 January 2020

Gordon Buist considers the definition of a ‘personal company’ for the purposes of entrepreneurs’ relief

Keith Gordon discusses a recent Court of Appeal decision concerning carry-back claims and how taxpayers can challenge HMRC’s view of the law
Self Employment
1 January 2020

Keith Gordon discusses a recent Court of Appeal decision concerning carry-back claims and how taxpayers can challenge HMRC’s view of the law

The payment and administration of capital gains tax is changing from April 2020, writes Jacquelyn Kimber. Are you ready?
Capital Gains Tax
1 January 2020

The payment and administration of capital gains tax is changing from April 2020, writes Jacquelyn Kimber . Are you ready?

Michelle Robinson considers some points of uncertainty in a round-up of recent cases tackling entrepreneurs’ relief
Entrepreneurs' Relief
1 January 2020

Michelle Robinson considers some points of uncertainty in a round-up of recent cases tackling entrepreneurs’ relief

Calculating SDLT rates on property purchases by individuals can be a complex business,  explains Jo White
SDLT
1 January 2020

Calculating SDLT rates on property purchases by individuals can be a complex business, explains Jo White

Bill Dodwell asks whether tax reporting for the self-employed and residential landlords can be simplified
Tax Reporting
1 December 2019

Bill Dodwell asks whether tax reporting for the self-employed and residential landlords can be simplified