David Cohen considers how FA 2013 has created two contrasting opportunities for employee shareholders to pay little or no CGT.
The monthly review by Chris Morgan examines two important developments in the EU, and the contrasting approaches to tax reform taken by Argentina and Portugal.
Peter Vaines explains why if you’re making a claim for private residence relief, you might need to think again.
IHT debt rules and Joost Lobler lead the month's roundup of vital issues by Wendy Walton and Matthew Braithwaite
The cases of Ramsay and Zetland can help provide a n answer, says Peter Vaines
Gareth Miles and Greg Price consider the recent increase in equity capital markets activity
Graham Brough identifies the tax issues arising on the sale of a UK oil company owned by an overseas company
Nigel Neville outlines the month's responsibilities for advisers
Views from tax professionals on missed opportunities in the Budget.