Personal tax

Jigsaw puzzle – Penalty notices
Penalty notices
1 October 2016

Keith Gordon revisits the validity of £10 daily penalty notices for late tax return

Commercial forestry
1 September 2016

Richard Davidson examines the benefits of investing in UK woodland

Share valuation
1 September 2016

William Franklin considers the implications of the withdrawal of post transaction valuation checks

Cry to let – residential landlords
Residential landlords
1 August 2016

Matt Parfitt and Ian Brewer consider the impact of recent changes to income tax and SDLT/LBTT on residential landlords

The final cut – film schemes
Film schemes
1 August 2016

Tessa Lorimer looks at the impact of the Supreme Court judgment in the Eclipse 35 case

Property Tax Voice
27 July 2016

Paul Emery provides an insight into the application of the much criticised SDLT anti-avoidance legislation in the Project Blue case

Property Tax Voice
27 July 2016

Paul Clark seeks to clarify a number of problems confronted by SDLT practitioners

The dividend illusion – Dividend allowance
Dividend allowance
1 July 2016

Jacqui Kimber examines the consequences of the new dividend allowance introduced in April

Broad brush approach – Residential property tax
Residential property tax
1 July 2016

Sharlene Botterill examines the impact of the anti-avoidance legislation in ITA 2007 s 756 in residential property transactions

The savings conundrum
1 July 2016

Kelly Sizer explores some of the difficult choices faced by low-income savers