An unintended pitfall?
There are many reasons why a shareholder may give shares away, including as part of a succession plan to provide continu...
Personal tax
Personal tax
His Dark Materials
The so-called ‘IR35’ legislation is now 21 years old.
The tax landscape of farming
It ought to be fairly straightforward. If a taxpayer is farming, as defined in the legislation, then the basic farming t...
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The feeling of relief
We know that for many unincorporated businesses the last tax year has been a tough period to have been trading....
Charging towards the future
Electric vehicles are gaining traction in the UK.
Tooth and consequences
I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The hon...
Converting trust losses into winnings
Capital gains and capital losses arising to non‑resident trusts were generally outside the scope of UK capital gains tax...
Learn to slice correctly
Anybody who has studied for the CTA qualification will be familiar with the basics of taxing chargeable event gains and ...
The problem with platforms
The topic for discussion at the latest CIOT/IFS debate on 23 June was ‘How should platforms and gig economy workers be t...
A share in the freehold
When marketing a flat, estate agents will often say that the seller also has a share in the freehold....