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
Peter Vaines considers lessons from the tribunal decision in J Rice v HMRC on when there is a cessation of trade
Deductibility of travel expenses
Are payments into a retirement scheme ‘earnings’?
Wendy Walton and Miranda Chamberlain summarise recent happenings in the private client arena, including changes to the EU Fourth Anti-Money Laundering Directive and extra-statutory concession D33, the new HMRC helpline set up to assist flooding victims, and the business property relief decision in John Best
UK residence: full-time abroad?
Loan to employee
James Frampton comments on EBT loans and IHT complications
The government has announced a one-off income tax exemption for international athletes at the Glasgow Grand Prix, taking place on 11 and 12 July 2014.
Compensation payment under compromise agreement