Principal residence relief: had a dwelling become settled property?
Copyright royalties received by trustees: rate of tax
Navigate your way through the rules, with William Arrenberg, Casey O’Hara, Richard Harryman, Mike Haynes, David Smith, Steve Wade and Malcolm Finney.
Simon McKie on the Supreme Court's decision about what remains an important remedy
James Bullock looks at the activist group's failed attempt to challenge HMRC
Trustees’ exercise of power of advancement: whether invalid
SI 2013/676
SI 2013/662
The Trusts (Capital and Income) Bill was given Royal Assent on 31 January. The Act implements, with minor modifications, recommendations of the Law Commission.
Wendy Walton and Gemma Davies examine recent developments, including the first tribunal ruling on what constitutes reasonable care where a taxpayer has engaged an agent to act on his behalf.