Personal tax

Budget review
Budget 2016
1 April 2016

Bill Dodwell sifts through the detail of last month’s Budget

Furnished holiday lets
Furnished holiday lets
1 April 2016

Liz Fisher considers the advantages of a property qualifying as a furnished holiday let

Distressing tax – Older people
Older people

Jane Frecknall-Hughes , Sharon Collard and Nashid Rizwana Monir report their findings on a scoping study for research on older people’s tax problems

PET spotting – Gifts with reservations
Gifts with reservation
1 April 2016

Keith Gordon discusses the scope of the GWR rules as examined in the Hood case

Full Circle – Trusts - Tax pools
Trusts – Tax Pools
1 April 2016

Andrew Mortimer notes that after 17 years all UK income tax paid on dividends will once more be repayable and can therefore be credited to the trustee’s ‘tax pool’

21st Century tax – Digitalisation
1 February 2016

Bill Dodwell considers the impact of the introduction of digital tax accounts

Double whammy – Company cars
Company cars

Ian Walker and Prathab Jagajeevanram consider the practicalities arising from the judgment in the Southern Aerial case

Autumn savings – Autumn Statement
Autumn Statement
1 January 2016

Bill Dodwell picks out the main points announced in this year’s Autumn Statement

Worth next to nothing – Negligible value claims
Negligible value claims
1 January 2016

Caroline McCabe explains why negligible value claims are not of negligible value

Errors and Emissions – Company cars
Company cars
1 January 2016

Matt Parfitt considers the potential pitfalls of providing company cars and fuel