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JOHN T NEWTH FCA, FTII, FIIT, ATT outlines some of the tax consequences when a UK resident emigrates abroad.
The problems and pitfalls related to enterprise management incentives are examined by PHILIP REEVES.
RICHARD CURTIS and DANIEL BLAKE consider the main residence 'permitted area' exemption.
Identifiying a person's only or main residence for capital gains tax purposes
The relationship between property disposals under compulsory purchase orders and rollover relief
MIKE TRUMAN reveals the identity of the unlikeliest beneficiary of the McCartney-Mills divorce.
It is time for a change with regard to the tax implications of divorce, urges KEVIN SLEVIN.
KEN MOODY advises on the use of TCGA 1992, s 253 in the nightmare scenario of a business failure.
JULIE BUTLER stresses the importance of accurate property valuations in tax planning
KEVIN NICHOLSON looks at the tax implications when the growth of the company has reached a stage where additional capital is required.
STEPHEN WOODHOUSE and THOMAS DALBY explain that employee share schemes can be favourable rather than frightening.
KEITH M GORDON looks at the regulations which amend the disclosure requirements for income tax, corporation tax and CGT.
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