Personal tax

Care home fees
1 May 2015

Lynne Thompson explains the tax and benefit considerations of transferring the family home to qualify for means-tested local authority funding

Budget 2015
1 April 2015

Bill Dodwell reflects on the 2015 Budget and considers the highlights of Finance (No 2) Bill

Back to basics: UK residence
1 April 2015

Sophie Nash outlines the UK residency rules advisers and employers need to know for those coming to work in the UK

Badges of trade
1 April 2015

Julie Butler reviews the taxation implications of bitcoin dealing

Corporate bonds
1 March 2015

Andrew Roycroft considers the impact on QCBs as a result of the recent case of Trigg

Overseas dividends
1 March 2015

Keith Gordon reviews a case about the taxation of overseas dividends, while tackling the issue of the correct way to interpret rewritten tax legislation

HICBC, High Income Child Benefit Charge
1 February 2015

Rebecca Benneyworth explains a practical issue of the High Income Child Benefit Charge

Capital gains tax
1 February 2015

Aparna Nathan explains the new capital gains tax regime for non-residents

In practice
1 February 2015

Chris Mattos shares his tax return season experiences