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Where the right set of circumstances does not exist, the favourable tax legislation will not apply and can result in hefty Capital Gains Tax (“CGT”) and, when property is involved,…

I have been waiting for this day for some time, not because I have a sad life with nothing else to do, but because of my interest in the legislative…

It is encouraging to see a full review of the Capital Allowances regime to assess its fitness for purpose now and in the future. The current regime has evolved over…

The last consultation was led by the Office for Taxation Simplification, and resulted in the introduction of Structures and Buildings Allowances – widely criticised as one of the most (ironically)…

By way of background, the ‘IR35’ rules were introduced in 2000 to prevent self-employed workers avoiding PAYE and Class 1 National Insurance (NIC) by working through a personal service company…

This enhanced relief is called a Super-Deduction. It’s intended to encourage investment and kick-start the economy after the shocks of Brexit and Coronavirus. Of course, a cynic would suggest that…

For shareholders receiving cash (or a simple debt) for the sale of their shares, their entire gain comes into charge in the tax year in which a binding contract for…