Found 55 briefings
The Autumn Statement contained a surprise announcement that the “last 3 years” exemption for principal private residence relief will be reduced to 18 months for disposals on or after 6 April 2014. This article looks at how significant the change could be by focusing on three situations affected... view abstract
Company: Tolley | Published: 24 June 2014 | Business Area: Capital Gains
Capital gains tax entrepreneurs’ relief has been with us since 2008 and practitioners will, by now, be aware of its main features, most of which will need to be satisfied in a 12-month run-up to a disposal. This article sets out 10 problem areas and how the adviser may resolve them with his client... view abstract
Company: Tolley | Published: 06 May 2014 | Business Area: Capital Gains
Mazars' 20 page guide provides key tax facts and figures at your fingertips for 2014. The guide covers personal and business tax developments relevant to the 2014 budget and outlines the proposed changes from April 2015.
Company: Mazars | Published: 10 April 2014 | Business Area: Income Tax
Where a property owner constructs a building, whether directly or by funding a developer, the tax depreciation allowances on the spend can create enormous cash savings. Download this article to find out more.
Company: Mazars | Published: 10 April 2014 | Business Area: Practice Management
This news piece looks at the recently published HMRC consultation document on accelerating the collection of tax in certain cases where the amount due is disputed and discusses these proposals in detail.
Company: Tolley | Published: 17 February 2014 | Business Area: Enforcement and Regulation
In this Special Feature, CCH's tax writers have investigated, analysed and summarised the main changes introduced by the Chancellor’s recent Autumn Statement. Download their expert commentary for in-depth analysis and insights into the revised 2014/15 rates and allowances published by HMRC.
Company: CCH, A Wolters Kluwer Business | Published: 09 December 2013 | Business Area: Employment Tax
Same-sex couples and unmarried heterosexual couples are two types of what can be referred to as 'non-traditional families', presenting interesting challenges for those involved in estate and succession planning. RBC Wealth Management looks at recent developments and key issues for advisers.
Company: RBC Wealth Management | Published: 15 November 2013 | Business Area: Capital Gains
Each week, Tax Journal readers submit tax queries, which are answered by leading experts. This article focuses on four topical tax issues covering: treaty non-resident companies; reverse earn-outs; sale of shares on retirement; taxation of distribution; buying back shares from employees.
Company: Tolley | Published: 08 November 2013 | Business Area: Corporation Tax
The Cultural Gifts Scheme has begun operation for tax years and accounting periods beginning on or after 1 April 2012, meaning taxpayers can reduce liabilities to income tax, capital gains tax or corporation tax by making gifts of pre-eminent objects to the nation, as Macfarlanes reports.
Company: Macfarlanes | Published: 15 October 2013 | Business Area: Capital Gains
Since 1 September, employers have been able to offer staff a new form of employment relationship : 'employee shareholder', whereby they exchange some employment rights for shares in the business. Nabarro looks at how this could benefit employers looking for tax-efficient ways to incentivise staff.
Company: Nabarro | Published: 14 October 2013 | Business Area: Capital Gains
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