Practitioner Area continued
- Article Dates:
- 2022
- All Months
Displaying Matches 1 thru 16 of 93 Found. NEXTLAST
In this article we look at the recent Court of Appeal decision that held that business asset disposal relief (Entrepreneurs Relief at the time) was available as the qualifying period to hold shares before disposal did not apply to trusts....
For CGT purposes, determining the period of ownership where there is an off-plan property purchase (and therefore the amount of PPR relief) can be complex. In this article we look at the key principles based on case-law....
Last week, John Swinney delivered the Scottish Government Budget for 2023/24. In this article we look at some of the key highlights....
In this Practitioner Zone report we look at a recent decision of the first tier tribunal that looked at the treatment of interim dividends and what this means for taxpayers....
The R&D tax credit regime is highly attractive and can currently provide a tax credit of around 33% of the expenditure paid. However, there are some significant changes to the regime from April 2023....
In this article we look at a recent decision of the first-tier tribunal that held that payments under an indemnity are not a remittance....
In this Practitioner Zone article, we look at the tax implications of the Autumn Statement for entrepreneurs....
In this article, we look at the latest decision of the first-tier tribunal on mixed use property for SDLT purposes....
The Autumn Statement included a number of key tax changes from April 2023. With the end of the tax year fast approaching we've put together a tax checklist to maximise tax efficiency before the 2023 tax changes come into effect....
In this Practitioner Zone report we look at a recent case on the determination of capital gains on a foreign property....
Scottish tenants could obtain a refund of some of the land & buildings transaction tax (LBTT) paid when a lease is ended. We look at when and how this can occur in this article....
Determining tax residence status for the 2021/2022 tax year requires a consideration of the statutory residence test. HMRC have issued specific clarifications for determining residence status for the 2021/2022 tax year....
In this article we take a look at how a recent court decision impacts on the tax deductibility of deal fees....
In this article we look at the Patent Box scheme and how small & medium sized companies can use this to reduce their corporation tax rate to 10% on qualifying profits....
The measures announced in last week's Autumn Statement will increase the 60% effective tax rate. In this article we look at why....
In this article we look at how the Autumn Statement effects non-UK domiciliaries. Although no significant changes were announced that directly impacts non doms there were some key indirect changes....