Whether payment to facilitate sale deductible for CGT
Was a payment made because of an employee’s disability?
The computation of CGT and lost deposits
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).
The waiver of a debt and CGT consideration
If the new government wants to raise tax receipts without raising rates, could changes to payment due dates provide the answer? Andrew Hubbard (Baker Tilly) explains.
Entrepreneurs’ relief for Lloyd’s underwriters
Andrew Goldstone and Katherine Forster (Mishcon de Reya) explain how the new rules work in practice