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March 2022
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Chargeable consideration in kind for SDLT purposes (Part 3)
Simon Howley looks at the treatment of consideration in kind for stamp duty tax purposes.
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Cohabitees: How does main residence relief work?
Malcolm Finney examines how cohabitees are subject to capital gains tax on disposals of an only or main residence.
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Encore! Enhanced cultural tax reliefs
Sarah Bradford looks at the higher rates of corporation tax relief applying to cultural reliefs for a limited period.
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VAT: What tax points apply when using a retail scheme?
Andrew Needham looks at the tax points businesses must use when operating a retail scheme.
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Tax case reviews
Mark McLaughlin reviews two recent important tax cases:
- Burden of proof that information and documents are reasonably required can shift from HMRC to the taxpayer
- Company did not satisfy the commercial trading or risk to capital requirements for EIS purposes.
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Is the relationship ‘close’?
The relationship between participators and their associates can have important implications on transactions with their company and others, explains Richard Curtis.
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Blowing the doors off?
Lee Sharpe highlights an important recent case in the context of entrepreneurs’ relief (now business asset disposal relief) which also involved the transactions in securities income tax anti-avoidance provisions.
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Q&As with Arthur Weller
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