Personal tax
Personal tax
Into alignment
A regular theme of reports by the Office of Tax Simplification (OTS) has been that life would be simpler if income tax/P...
Untangling the Gordion Knot
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
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Finding the right route
Imagine the following scenario: Stuart and Jean are married and live in York.
Chair's view, Issue 1
As our members are well aware, this has been a busy few months for those whose practice areas cover non-residents, non-d...
Entrepreneurs' Relief: Choppy waters
It is some eight years since the government announced the intended introduction of CGT Entrepreneurs’ Relief (‘ER’)....
Investment relief: unpredictable and convoluted
Business Investment Relief (BIR) is a generous tax relief that is available to non-UK domiciled and UK resident non-domi...
ESC D33 is to be no more
Extra statutory concession D33 was published in 1988 following the judgment in Zim Properties Ltd v Proctor [58 TC 371]....
CGT and residential properties?
Background There has been a raft of changes to the taxation of residential property in recent years....
Budget review
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals a...