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ITEPA 2003

Midas touch fails
A rewarding job
MIKE TRUMAN looks at the implications for the courts and legislators of the heart-rending Atkinson and Talentcore
JAN ELLIS examines the effect of the current capital gains tax regime on employee shares
The employee of a bank has a mortgage from his employer to assist in the purchase of buy-to-let properties, but P11D forms show that a large benefit in kind has accrued. Can this be set against the rental liability?
A substantial amount of money has been received by a young woman who works as a self-employed model. The payment was made in return for her agreement that details of her relationship with a well-known celebrity were not made public
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