Paul Davison considers HMRC v The Executors of Lord Howard of Henderskelfe (deceased) on why a gain made on the disposal of an iconic painting should be exempt from CGT
Helen Lethaby reviews recent developments affecting the City, including the consultation on bank levy banding and the surprise Budget announcement on profit transfer anti-avoidance
John Endacott discusses issues arising from the consultation document on CGT and non-residents
For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.
Nigel Popplewell reviews the Budget changes, including the reduced thresholds for the ATED and 15% SDLT rate.
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
In the wake of updated UK CGT rules for non-residents, Nick Farmer and Stephen Hemmings assess the tax treatment for non-residents disposing of residential property in eight different jurisdictions
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Equity capital markets transactions can take a number of different forms. Isaac Zailer and Aurrell Taussig examine the tax issues
Richard Asquith considers HMRC’s rethink on the taxation of bitcoins