Personal tax

The summer of tax calculations – Summer Budget focus (IStockphoto/thodonal)
Summer Budget focus
1 September 2015

Jacqui Kimber considers the summer Budget announcements on dividends and the restriction of finance costs

A reality check? – Share valuation (IStockphoto/alphaspirit)
Share valuation
1 September 2015

David Bowes reviews the FTT decision in the case of Spring Capital

Investment clubs – Collective gain
Investment clubs
1 August 2015

Julie Butler explains the taxation considerations for investment clubs and other collective management schemes

Back-to-basics – EIS and SEIS
Back-to-basics – EIS and SEIS
1 August 2015

Ben Powell provides a refresher of the rules and practicalities surrounding EIS and SEIS

HMRC – Love it or hate it
HMRC
1 August 2015

Ray McCann believes that the ‘rules is rules’ culture within HMRC needs to go

Statutory Residence Test – The big question?
Statutory Residence Test
1 August 2015

Peter Vaines highlights some issues with the statutory residence test

Judicial Review – Great expectations
Judicial review

Cassim Atcha and Prathab Jagajeevanram consider the judicial review decision in the cases of Samarkand and Proteus

Summer Budget 2015 – Raising Taxes
Summer Budget 2015
1 August 2015

Bill Dodwell considers the main points of the Conservative government’s first Budget for 18 years

Pensions
1 July 2015

John Kelly and Martin Jarvis consider the pension flexibility changes and their impact on SIPPs and SSASs

Film relief

Cassim Atcha and Prathab Jagajeevanram review the Upper Tribunal’s decision in the cases of Samarkand and Proteus