Learn to slice correctly
Anybody who has studied for the CTA qualification will be familiar with the basics of taxing chargeable event gains and ...
Personal tax
Personal tax
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....
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Two for the price of one?
Multiple dwellings relief is available for purchasers of residential property who acquire interests in more than one dwe...
Capital gains tax made easier?
In July 2020, Chancellor Rishi Sunak requested that the Office of Tax Simplification review capital gains tax:...
Unforeseen complexities
In October 2020, LITRG published a website arti cle ‘Thinking of se tti ng up a limited company? Pause and Think!’ (tiny...
BAD timing: the need for clarity
Business asset disposal relief (previously known as entrepreneurs’ relief) has many critics.
Will history repeat itself?
Stamp duty land tax (SDLT), being a mechanically transactional tax by nature, should in theory be a relatively simple ta...
To close or not to close?
Those tax practitioners who frequently deal with long running domicile enquiries with HMRC were no doubt awaiting with a...
Further extensions to support schemes
As widely expected, the chancellor announced in his Budget speech on 3 March 2021 that both the Coronavirus Job Retentio...