Personal tax

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

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Tax Planning
1 December 2019

Jon Elphick explains the best ways to manage tax planning for internet influencers

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HMRC Guidance
1 December 2019

Keith Gordon discusses the Court of Appeal’s approach to a taxpayer’s reliance on a statement in HMRC’s manuals

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Fifth Money Laundering Directive
1 December 2019

Simon McKie and Sharon McKie examine the additional burdens which will be placed on trustees if the Fifth Anti-Money Laundering Directive is transposed into UK law

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Pensions
1 December 2019

Kelly Sizer reflects on the pensions money purchase annual allowance, how taxpayers might avoid triggering it and compliance pitfalls