Celtic complexities
The importance of intra-UK residence is likely to increase as a result of the new tax-raising powers of Scotland and Wal...
Personal tax
Personal tax
End of the goodwill trick?
Finance Act 2015 includes two changes that affect the decision to incorporate a business and by which method....
Skyfall – you only claim twice
Ben Powell’s article, ‘Nurturing growth’ (Tax Adviser, August), sets out the conditions that must be fulfilled if shares...
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Homes under the tax hammer
Capital gains tax (CGT) has been extended to cover disposals of UK residential property made by some non-UK residents....
The summer of tax calculations
Of all the bombshells that rained on tax advisers in the chancellor’s summer Budget one has caused the most debate....
A reality check?
Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the de...
Collective gain
Collective investment schemes have operated in the UK since the early 1900s.
Nurturing growth
While the Enterprise Investment Scheme (EIS) has been with us for 21 years and the Seed Enterprise Investment Scheme (SE...
Love it or hate it
We are now several months past what must have rung alarm bells within HMRC, namely, the pre-election promise by Ed Milib...
The big question?
We are gradually starting to understand the statutory residence test (SRT) but, although some of the habitual areas of u...