Great Expectations
The Principal Private Residence relief (‘PPR’) provided to individuals on the disposal of their main residence is probab...
Features
Features
Spring Cleaning
The capital gains tax exemption on the disposal of a person’s only or main residence (which is in most cases automatic),...
Chair's view, Issue 1
2015 has been something of a year of change in the world of property tax and the Property Taxes Technical Sub-Committee ...
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Latest briefings
What's the alternative
I am often asked: ‘What is so “alternative” about alternative dispute resolution (ADR)?’ The answer is simple....
Public attitudes to tax – who cares?
Every five years, or so, when the nation is about to go to the polls, politicians appear to become interested again in t...
Steady as she goes?
A majority government, a radical new leader of the opposition, a new third party at Westminster, a new First Minister of...
Interesting cap
The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5...
To elect or not?
Many companies have recently moved, or are about to move, from preparing their accounts in accordance with UK GAAP (excl...
Reassuringly expensive
A valuation of the goodwill of a two-partner firm of chartered accountants was required in connection with the transfer ...
