April 4, 2017
The Annual Tax on Enveloped Dwellings 2017/18: action required!
The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...
March 30, 2017
Let’s get Sirius
It was recently reported that Sirius Minerals is to move from the Alternative Investment...
March 29, 2017
Owens v Owens: CGT on divorce
The recent Court of Appeal decision in Owens v Owens [2017] EWCA Civ 182...
March 21, 2017
Gulliver’s Travel: reliance on domicile (and other) determinations
Stuart Gulliver is the well-known Group Chief Executive of HSBC. His business career has...
March 15, 2017
Gifts in memoriam
For some years now a reduced rate of IHT (36%) has applied to estates...
February 16, 2017
Classic error: penalty procedure
Classic Land and Property Ltd [2016] TTFT2 was on the face of it an...
July 29, 2016
More risks of failed avoidance
The government doesn’t much like tax avoidance. One of the ways they seek to...
June 22, 2016
What’s an ‘ordinary share’? Take your pick.
It doesn’t often happen that two tribunal cases are heard within three days on...
April 12, 2016
Employee-Related Securities: your company’s reporting requirements
Income tax and national insurance contribution (NICs) charges can arise for an employee or...
May 22, 2014
Catch a falling (Proton)Star: the vagaries of EIS relief
The idea of the Enterprise Investment Scheme is simple – you get income tax...
May 8, 2014
Forms P11D: are you exposed?
In the run-up to the P11D filing deadline of 6 July, it is worth...