Two forms of CGT holdover relief can generally be claimed if certain conditions are satisfied. Mark McLaughlin highlights a selection of potential CGT traps in connection with holdover relief.
Malcolm Finney outlines the rules of first-time buyer relief from stamp duty land tax.
It is in the interests of both the employee and the employer that the employee is fit and able to work. Sarah Bradford examines the tax treatment of medical benefits and medical insurance.
Andrew Needham considers whether a UK tax agent should represent overseas clients as an agent or representative.
Mark McLaughlin reviews two recent important tax cases:
The taxation of deposits can be complex and can, in some cases, have quite unfair outcomes. Lee Sharpe looks at the taxation of deposits for property businesses.
Alan Pink looks at possible ways of staying out of trouble with HMRC in certain circumstances when it comes to director’s loan accounts.