Autumn Statement 2014: surprise announcements on restriction of Entrepreneurs' Relief on incorporation and new Stamp Duty Banding. Subscribers, please see your detailed version: Finance Bill 2015 tax update and rolling planner
Ten things you need to know about tax avoidance
HM Revenue & Customs (HMRC) have published a list of ten things you need to know about tax avoidance (that scheme promoters won't always tell you). They are:
Nichola's Tax update 7 Nov 2014
Hello
This time we have a capital taxes round-up. It seemed like a good idea in the lull before the Chancellor's Autumn Statement in December.
Disguised employment and Entrepreneurs' Relief
In Richard Hurst v HMRC [2014] TC0403 a taxpayer successfully claimed that he was a "disguised" employee in order to claim CGT Entrepreneurs' Relief. His claim to be a de facto director failed.
CGT: main residence relief - no elections
Two cases on Capital Gains Tax Private Residence Relief (PRR): one where the timely use of a main residence election would have saved the day, and the other where a property did not qualify as a "residence".
Nichola's SME Tax w-update 23 October 2014
Hello
This time we have a new guide on Employee (share) Ownership Trusts; these may be an interesting idea for some client companies and also an alternative mechanism for succession planning.
Page 170 of 180