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ARTICLES
The interaction between main residence relief and entrepreneurs’ relief is examined by KEVIN SLEVIN
Illegal activities may result in a taxable profit, but are associated expenses allowable? KEVIN SLEVIN investigates
How was an HMRC inquiry started and then allowed to continue, wonders KEVIN SLEVIN
KEVIN SLEVIN looks at new guidance that should reduce advisers’ worries about ER
KEVIN SLEVIN wonders whether HMRC’s views of trading activities relating to the substantial shareholdings exemption will also apply to entrepreneurs’ relief
KEVIN SLEVIN wonders whether the ability to manufacture a lower rate with entrepreneurs’ relief may be about to end
KEVIN SLEVIN explains why advisers should be aware of a tax planning opportunity for non-domiciled parliamentarians
KEVIN SLEVIN examines the future of share-for-QCB exchanges and the new rules for EIS relief
KEVIN SLEVIN issues a warning of unexpected tax consequences where there are deferred capital gains
Who needs HMRC’s small company tool kit, asks KEVIN SLEVIN
Has inheritance tax been considered in relation to non-domiciled MPs, asks KEVIN SLEVIN
Coming to a client near you? KEVIN SLEVIN witnesses the end of furnished holiday letting relief as we know it
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