Issue: Vol 164, Issue 4214

CAMILLA WALLACE reviews the practical ramifications with regards to the UK’s residency rules of IR20’s replacement by HMRC6

MIKE THEXTON takes a dive into the capital gains tax treatment of share transactions

MIKE TRUMAN regrets the lack of transparency concerning the latest draft of the taxpayers (or should that be HMRC?) charter

The seventh and eighth sittings of the Public Bill Committee’s debate of the Finance Bill, reported by ALLISON PLAGER

'Whole process timeous and well conducted'

Interest-free loans are made by an employee benefit trust based in Jersey to an employee in the UK. What are the tax implications when the employee subsequently leaves before the loans are repaid?...

Entrepreneurs’ relief for furnished holiday letting properties is to be abolished from April 2010. Will this mean that the business is treated as having ceased such that relief continues to be...

A husband and wife would like to transfer a jointly owned let property into the names of themselves and their two sons to mitigate future inheritance tax liabilities. However, the parents still...

The wife of a plumber lets a property that has suffered water damage. The insurance company has made a substantial payment to her based upon an invoice tendered by her husband, though not in the name...

Builder’s DIY claim on private residence; tax treatment of late wife’s pension; completing IHT forms; distributions from minor’s trust

CGT simplification seeks opinions

New documents cover specialist information and compliance checks

Deposit from RSL to a developer qualifies for zero rating even if no work carried out

Liability change in response to Stone decision

Ennstone plc