Simon Howley looks at the treatment of consideration in kind for stamp duty tax purposes.
Malcolm Finney examines how cohabitees are subject to capital gains tax on disposals of an only or main residence.
Sarah Bradford looks at the higher rates of corporation tax relief applying to cultural reliefs for a limited period.
Andrew Needham looks at the tax points businesses must use when operating a retail scheme.
Mark McLaughlin reviews two recent important tax cases:
The relationship between participators and their associates can have important implications on transactions with their company and others, explains Richard Curtis.
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.