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Government’s proposals for decentralised finance premium icon
Progressive approach to DeFi taxation
15 May 2023
Cash and property in a trading business premium icon
Relief interaction
02 May 2023
Growth share schemes for employees premium icon
A rewarding job
20 Mar 2023
Not such a good fit premium icon
JAN ELLIS examines the effect of the current capital gains tax regime on employee shares
27 Jul 2010
Tax tune premium icon
About 50 years ago, a woman purchased a violin. This may have been gifted to her daughter about four years ago, but the mother now wishes for it to be sold
13 Jul 2010
Transfer trouble premium icon
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
13 Jul 2010
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Tax tip: Gift Aid Readers’ forum: Does business carry out trading activity for BADR? Readers’ forum: Can first-time buyer wife claim relief? Readers’ forum: Where is my adopted client domiciled? Readers’ forum: Does piano sale create a VAT adjustment?
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Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers
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Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs Claimant was not self-employed HMRC elite unit ‘corrects’ 2,100 R&D claims This week's opinion: 5 September 2024 Importance of providing the right evidence
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