CGT

Claire Weeks

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.

Alex Ereira

Ceinwen Rees

Ceinwen Rees and Alex Ereira (Macfarlanes) explain why practitioners will need to review advice given to clients who are expecting to benefit from entrepreneurs’ relief.

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide your monthly update.

Paul Davison

Paul Davison (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that may have implications well beyond the particular statutory context.

Harriet Revington

Peter Jackson

Peter Jackson and Harriet Revington (Taylor Wessing) review the eagerly anticipated draft legislation.

Andrew Hubbard

Entrepreneurs’ relief is meant to encourage the owners of successful companies. But owners who raise extra funds to grow their businesses can find that doing so means that they lose their entitlement to relief. The draft bill includes measure to alleviate this problem, but they only come into effect on 6 April next year so business owners need to take great care in the timing of any new fundraising.

Andrew Goldstone

Natalie Quail

Andrew Goldstone and Natalie Quail (Mishcon de Reya) consider the eagerly anticipated measures that have been published.

HMRC has added two new CGT calculators to its ‘calculators and tools’ page on GOV.UK. These are the:

capital gains tax shares calculator; and
capital gains tax property calculator.

Mike Lane

Mike Lane (Slaughter and May) examines a recent First-tier Tribunal decision which appears to contain key errors on some fundamental points of tax law.

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