Personal tax

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Payments by online platforms
1 May 2018

Bill Dodwell considers the impact of the Hargreaves Lansdown case on whether payments by an online platform to its investors should be subject to income tax

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Reasonable excuse
1 May 2018

Michael Steed looks at the shifting landscape regarding mental health awareness and asks if there are any discernible trends in tribunal decisions, pressure from the media, or HMRC policy as to what constitutes a ‘reasonable excuse’

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Cryptocurrencies

Jon Claypole and Ezra Dulberg highlight the many challenges in store for the taxation of cryptocurrencies

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Spring Statement
1 April 2018

Bill Dodwell reviews the highlights of the Spring Statement

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Charitable giving
1 April 2018

Anthony Nixon explores some tax reliefs for charitable giving

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Family Investment Companies
1 April 2018

Jo White provides an overview of the benefits and issues facing Family Investment Companies

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Discounted Gift Trusts
1 April 2018

Lindsey Holmes looks at the benefits offered by discounted gift trusts

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Trading and Property Allowances
1 March 2018

Lynne Poyser provides practical guidance on claiming the £1000 allowances for trading and property

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Mixed Funds
1 March 2018

Gary Ashford considers the FA 2017 clauses affecting the cleansing of mixed funds

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Property Tax Voice
20 February 2018

John Kingsley looks at a practical problem arising from the continued failure to define technical terms to adequately meet policy objectives