Personal tax

Not boring at all... – CIOT Autumn Conference
CIOT Autumn Conference
1 November 2015

Mike Truman reports on the CIOT residential conference at the University of Warwick

Together clear – Tax-transparent funds (IStockphoto/kutaytanir)
Tax-transparent funds
1 October 2015

John Buckeridge looks at the reasons for investors of ‘tax‑transparent’ schemes for collective investment

More change – Pension taxation
Pension taxation
1 October 2015

Tony Bacon considers the major challenges faced by pension scheme members, their advisers and employers after recent radical Budgets

Celtic complexities – Intra-UK residence (IStockphoto/Jtirc83)
Intra-UK residence
1 October 2015

Simon and Sharon McKie highlight a number of issues with the new intra-UK residence rules

End of the goodwill? – Incorporation
1 October 2015

Rebecca Benneyworth considers the case for incorporation in 2015

Skyfall – EIS/SEIS
1 October 2015

Keith Gordon reviews the First-tier’s decision in Ames

Homes under the tax hammer – Non-resident CGT (IStockphoto/Tony Baggett)
Non-resident capital gains tax
1 September 2015

Kevin Ashman and Tom Eyre-Brook explain the onerous reporting obligations of the non-resident capital gains tax charge

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