CGT

Stephen Daly

The end to the Mansworth v Jelley affair.

While the UK remains a member of the EU, it has to abide by EU treaty provisions. In addition, depending on whether a deal is agreed, the UK may have to abide by EU law for some years to come. As such, FA 2019 s 22 and Sch 7 have been enacted in...

Harry Smith

Angela Savin

Two recent decisions have demonstrated conflicting approaches to the interpretation of multi-step transactions, write Angela Savin and Harry Smith (KPMG).

Andrew Goldstone

Andrew Goldstone (Mishcon de Reya) believes that a recent case raises concerns over HMRC’s approach to litigation and illustrates the need for change in the EIS legislation.

Failed CGT scheme

Andrew Hubbard

How poor a condition must a building be in before it ceases to be suitable for use as a dwelling?

Robert Langston

Robert Langston (Saffery Champness) outlines the key points, highlights the areas that are not covered, and considers some of the practical problems.

David Whiscombe

HMRC has rethought some of the Budget changes to entrepreneurs’ relief. David Whiscombe (BKL) explains.

Claire Weeks

Emma-Jane Weider

Emma-Jane Weider and Claire Weeks (Maurice Turnor Gardner) focus on those UK resident individuals who are non-UK domiciled but who will become ‘deemed domiciled’ for tax purposes from the start of the 2019/20.

Jonathan Woodall

Emily Clark

The draft legislation taxing non-residents on gains from UK land gives funds and their investors much to think about. Emily Clark and Jonathan Woodall (Travers Smith) consider the key points.

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