ITEPA 2003

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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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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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