Personal tax

The savings conundrum
Savings
1 July 2016

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

Comedy of errors – Discovery assessments
Discovery assessments
1 July 2016

Keith Gordon discusses the implications of the First-tier’s decision in Bubb v HMRC

Life after Lobler – Tax on life insurance
1 June 2016

Hui Ling McCarthy examines the impact of Lobler v HMRC and the proposed options for reform

Weighing it up – Offshore trusts
Offshore trusts
1 June 2016

Stephen Arthur explains the requirements and benefits of offshore trusts, and how to determine if a UK tax liability arises

The return of the taxpayer - self assessment
Self Assessment
1 June 2016

Keith Gordon discusses the First-tier Tribunal’s decision in Revell v HMRC and the broader implications of the case

All Change – Asset Manager Remuneration
Asset Manager Remuneration
1 May 2016

Julian Nelberg explains the impact of new legislation which applies to executives working in the fund management industry

Into alignment – Income tax and NICs
Income tax and NICs

Marian Drew and Angela Brown set out the OTS’s road map for bringing income tax and NICs closer together

Untangling the Gordion Knot – Carry back claims
Carry back claims

Michael Avient and Heather Williams explain the significance of the De Silva case regarding finality under self-assessment

Finding the right route – travel and subsistence
Travel and subsistence

Marion Hodgkiss and Michael Steed look at where the travel and subsistence rules went wrong, and what might be done to fix them

Capital Gains Tax Voice, Issue 1
Capital Gains Tax Voice
4 April 2016