Personal tax

EMI-scheme-implications
Enterprise managenet incentive schemes
1 July 2018

William Franklin considers the recent interruption of the EMI scheme and its implications

thakoral-tailor-v-hmrc-lobler
Life insurance bonds
1 July 2018

Kate Willis examines the case of Thakoral Tailor v HMRC and its impact

HMRC-guidance-challenges
HMRC Guidance
1 July 2018

Robin Williamson considers the challenges involved in relying on HMRC guidance

cleansing-funds-offshore-bank-accounts
Management of Taxes Voice
27 June 2018

In this article, David Bateman looks at the practical aspects of the new cleansing rules.

CIOT-Spring-Residential-Conference
CIOT Conference Report
1 June 2018

Mike Truman reports on the CIOT Spring Residential Conference held in Cambridge from 23–25 March 2018

pensions-overseas-retirement
Pensions

Rob Goodley and Mike Bonner-Davies consider the pension issues when planning for retirement overseas

statutory-notices-upper-tribunal
Statutory Notices
1 June 2018

Keith Gordon considers a recent Upper Tribunal case which looks at one consequence of a client signing a form 64-8

SEIS-EIS-tax-reliefs
Business Tax Voice
30 May 2018

David Marcussen offers a practical guide to making the most of these key tax reliefs.

returning-expatriate-issues
Management of Taxes Voice
23 May 2018

David Bateman provides an initial insight into the range of issues that a returning expatriate will potentially need to address.

pension-freedom-IHT-flexibility
Succession Tax Voice
2 May 2018

Neville Pereira provides an update on the flexibility offered by pension freedom