Jun 30, 2022 Private residence relief – an encouraging decision for self-builders By Thomas Schlee One of the most widely known features of the UK’s capital gains tax regime is private residence relief, which exempts all capital gains...
Dec 02, 2021 Tax Day: points for private client practitioners By Paul Hardwick Tuesday was the UK’s second so-called “Tax Day” and, as promised earlier this month, the Government has published various papers,...
Jun 18, 2021 No money for HMRC in Euromoney FTT case By Mark Stichbury Tax practitioners dealing with motive-driven tax reliefs, exemptions or anti-avoidance rules can get caught in seemingly futile debates...
May 24, 2021 Increase in capital gains tax off the agenda? By Paul Hardwick The FT has reported that the Office for Budget Responsibility’s forecasts for public borrowing may well be overstated. If true, the...
Nov 11, 2020 Capital gains tax reform: four key messages By Gregory Price After recent press speculation about capital gains tax (CGT) reform, we learn today about the changes that the Office of Tax...