Sharon McKie
Private residence relief: a matter of construction
Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965...
Flat management companies: extensive difficulties to unlock
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The capital gains tax treatment for lost deposits: three recent cases
Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outst...
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The perils of gold plating
Article 31 of Directive (EU) 2015/849 (the ‘Fourth Money Laundering Directive (MLD)’) imposed on each EU member state a ...
Considered revelations
The importance of residence and domicile Most taxing jurisdictions determine the extent to which they subject a person ...
Celtic complexities
The importance of intra-UK residence is likely to increase as a result of the new tax-raising powers of Scotland and Wal...