The new CGT charge on non-residents is now in effect, but practical issues remain surrounding its valuation and collection, writes Peter Vaines (Squire Patton Boggs).
Zoe Fatchen (Wragge Lawrence Graham & Co) sets out the key features of EIS and SEIS for individuals seeking qualifying commercial investment opportunities and provides some practical tips for advisers.
Jackie Wheaton (Moore Stephens) answers a query on the tax considerations when two partnerships merge.
Andrew Goldstone and Katherine Forster (Mishcon de Reya) explain how the new rules work in practice
Andrew Levene (BKL) answers a query on the tax issues surrounding a wealthy Hong Kong businessman's investment in UK property.
Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on whether the employee shareholder status scheme is appropriate for an unlisted company
Robert Waterson and Adam Craggs (RPC) examine Sir Fraser Morrison and remaining questions over whether an out-of-court settlement payment may be deducted under TCGA 1992 s 49.