Residential property, elections and non-residents
This note is mainly about elections. Not general ones. S222 ones, relating to main residences. But with a footnote relevant to non-resident owners of residential
Employee-Related Securities: changes to your company’s reporting requirements
Income tax and national insurance contribution (NICs) charges can arise for an employee or director on the acquisition, ownership or disposal by him or her
Repayments of overpaid tax
It’s nearly 20 years since Income Tax self-assessment came in. It is surprising that even now, some fundamental questions are arising. One such was in
Minister’s ‘ask a nurse’ tax test
BKL tax partner David Whiscombe comments via the UK200Group on Skills and Equalities Minister Nick Boles’ suggestion that businesses ask an NHS nurse about tax planning
Hidden purposes: Scotts decision upheld
We commented in 2013 on the First-tier Tribunal decision in Scotts Atlantic Management v CIR. We rashly observed that the decision “simply cannot be right”.
Manifesto time
Both major parties have now published their detailed manifestos for the General Election. Clients may be interested in some of the key tax and economic
Labour’s non-dom plans greeted with caution by practitioners
We commented for Accountancy Age on Labour’s proposals to abolish the non-domicile status. ‘The move represents a political and financial gamble, according to Top 50+50 firm
Labour will scrap non-dom tax status
Ed Miliband is to announce plans to abolish the non-domiciled tax rule. In a speech in Coventry, Mr Miliband will say non-dom status is being
Mr Miliband’s non-dom gamble
Readers cannot fail to be aware of Labour’s manifesto commitment, to be announced today, to abolish the UK tax advantages available to individuals domiciled outside
In or out? Pensions choices for the over-55s
The start of the new tax year sees the coming into force of so-called “pension freedoms”. Essentially, it is now possible for individuals with “defined-contribution”
