Personal tax

Accelerated payment notices

Michael Avient and Heather Williams consider how the lines have been drawn with the enforcement of accelerated payment notices

Penalties - incorrect returns

Helen Adams and Dawn Register discuss why two cases reached different conclusions on whether penalties were due for errors when a planning scheme failed

Lynne Poyser and Pauline Lonsdale summarise this year’s CIOT spring conference in Cambridge

Employee share ownership

Naomi Nesbit and Matthew Hall explain the employee shareholder scheme

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

Self assessment
1 May 2015

Keith Gordon discusses a case in which a taxpayer sought repayment of tax by putting in a return more than four years after the year to which it related

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