The evolution of LITRG
Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (...
Personal tax
Personal tax
For whom the bell tolls
In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ success...
A challenging exercise
Many readers will be familiar with the long standing principle of taxing RNDs on offshore income and gains only when the...
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Time to devolve
From 6 April 2017, the historic step of setting different income tax rates and thresholds across the UK takes effect....
Share and share alike
In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘...
Rocket science
Pensions and taxation are two of the most fiendishly complicated subjects.
The lay of the land
Where an individual makes an outright disposal (assignment) of, or grants an interest in, a lease relating to land, they...
Over Baked
Residential property has been highly politicised for some time, and successive governments have grappled with the ‘housi...
Pressing reset
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
Benvenuto in Italia!
Italy opens its doors to international high net worth individuals As 2017 dawned, Italy made a big play to attract inte...