CGT

Helen Cox

Andrew Goldstone and Helen Cox (Mishcon de Reya) review the latest tax developments that matter affecting private clients.

Janet Pierce

Thomas Barker

Thomas Barker and Janet Pierce (Charter Tax Consulting) explain the bad news and good news from the latest condoc on non-dom reforms.

Mark Middleditch

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

The new CGT rules on the sales of residential property will place enormous burdens on taxpayers, comments Jackie Hall (RSM).

Andrew Loan

Andrew Loan (Macfarlanes) reviews Prowting Trustees v Amos-Yeo concerning the rectification of a share transfer allowing a disposal to qualify for entrepreneurs’ relief, and considers the impact of inadvertent mistakes failing to achieve the desired tax result.

Mark Middleditch

Mark Middleditch (Allen & Overy) reports the latest tax developments that matter, including GAAP accounts and the concept of ‘fairly represents’; Julian Blackwell on CGT and enhancement expenditure; and HMRC’s response to Anson.

Andrew Goldstone

Victoria Howarth

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review the latest private client developments that matter.

Andrew Levene

Andrew Levene (BKL) answers a query on the tax implications of incorporating a buy-to-let business.

Peter Vaines

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

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.

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