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.
Jo Summers (PWT Advice) answers a query regarding a client who wants to add funds to a trust that someone else set up
Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property
Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.
Andrew Goldstone and Stuart Crippin (Mishcon de Reya) give an update on recent developments, including: Spanish inheritance tax refunds, pensions changes, and the cases of Hirst and Drown and another (as executors of Leadley deceased).
Anthony and Tracy Hancock v HMRC illustrates the limits of both the Ramsay doctrine and the purposive construction of legislation. Pete Miller (The Miller Partnership) takes a look at the case
Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares
Andrew Goldstone and Victoria Howarth provide an update, including: the increased transparency of ownership of UK companies; new HMRC guidance on the taxation of damages; a recent decision on reasonable excuse for late returns; and why professionals acting as charity trustees need to be aware of potential conflicts of interest
Peter Vaines considers the decision in Roelich on the meaning of ‘business’ for CGT incorporation relief purposes