Practitioners Zone continued
- Article Dates:
- 2014
- All Months
Displaying Matches 1 thru 16 of 65 Found. NEXTLAST
In this Practitioner Zone article we look at recent cases covering claiming Entrepreneurs Relief on a disposal of development farmland....
In this Practitioner Zone report we look in detail at the three main cases where the diverted profits tax will apply and assess just how effective it will be...
The government has now provided details on how the new 25% "diverted profits tax" will apply from April 2015. In this Practitioner Zone article we look at the new provisions...
In this Practitioner Zone article we look at whether the recent tax changes are making it more attractive to hold UK property via an offshore company again...
In this Practitioner Zone article we look at some of the key considerations to take into account when drafting a will including when to make an outright gift or an Immediate Post-Death Interest, whether to use survivorship clauses and how to make gifts to children...
The Government have published details on how the new CGT charge for non-residents selling UK residential property will apply from 6 April 2015. In this Gold members article we provide a detailed analysis of how the new provisions will apply...
If you're considering investing in overseas property, careful planning is the key. There is a tendency amongst investors to get caught up in the excitement of owning an overseas property and neglect certain important financial issues, such as how any income and capital gains will be taxed.PRACTITIONER ZONE REPORT....
This Practitioner Zone report looks at the different tax planning options to avoid the Bed & Breakfast rules...
If you bought shares or other financial assets in a company on only one occasion, it's easy to identify the acquisition cost for the capital gains tax calculation: it's simply the amount you paid for the shares.If you've bought shares in the same company and of the same class on a number of different occasions, the calculation gets more tricky. In this Practitioner Zone article we look at the matching rules in detail....
In this Practitioner Zone report we look in detail at how Unit trusts, OEICs and Investment trusts are taxed....
In this Practitioner Zone article we look in detail at the UK tax treatment of corporate bonds....
The second automatic UK residence test makes you UK tax resident if you have a UK home in various circumstances. This tax tool takes you through these provisions step by step....
The "temporary non-residence rules" are rules designed to ensure that if a person becomes non-resident for a (relatively) short period in order to realise gains, generate income or make remittances at a time when they are non-resident, these gains and income are visited on them when they return, resulting in tax....
Following a request by a member, in this Practitioner Zone article we look at the tax treatment of offshore life interest trusts where the beneficiaries are looking to leave the UK and establish residence and domicile overseas. In particular we look at whether the life interest trust can be wound up and the assets transferred to the non resident beneficiaries....
The new rules for "salaried members" of limited liability partnerships ("LLPs") apply from April 2014. In this Practitioner Zone report we look at how the rules apply in practice....
In this Practitioner Zone article we look at a recent case that decided removing an individual from a company's payroll before a sale of the company didn't end her employment for the purposes of claiming entrepreneur's relief....