Great Expectations
The Principal Private Residence relief (‘PPR’) provided to individuals on the disposal of their main residence is probab...
Personal tax
Personal tax
Spring Cleaning
The capital gains tax exemption on the disposal of a person’s only or main residence (which is in most cases automatic),...
Chair's view, Issue 1
2015 has been something of a year of change in the world of property tax and the Property Taxes Technical Sub-Committee ...
Most popular reads
Latest briefings
Reassuringly expensive
A valuation of the goodwill of a two-partner firm of chartered accountants was required in connection with the transfer ...
Updated practice
In March 2013 the government asked the Office of Tax Simplification (OTS) to review the taxation of partnerships....
Social incentive
It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA...
The certainty of uncertainty
Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for...
Not boring at all...
Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable...
Together clear
Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual schem...
More change
Pensions tax is undergoing a generational transformation after recent radical Budgets.