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Consultation on the use of charities in tax avoidance

HMRC has stated that it wishes to target only “extreme cases of abuse” on the use of charities in tax avoidance schemes, and allow normal charities and charitable giving to continue unaffected.
11 July 2014

Employee benefits: NICs pitfalls

A recent Supreme Court decision has found that where an employer makes a payment for an employee’s benefit to, for example, a pension fund or insurance company, NICs should not usually be charged.
11 July 2014

Capital Gains Tax: Principal Private Residence Relief

The “final period exemption” for Principal Private Residence Relief (PPR) has been reduced from 5 April 2014 from 36 months to 18 months.
11 July 2014

Taxation of trusts: HMRC consults for a third time

On 6 June 2014 HMRC published its third consultation document over attempts to simplify IHT charges on trusts.
11 July 2014

Where there's a will, there's a way to correct it

A decision in the High Court has found that where a will does not reflect the testator's intention, the court may intervene to interpret the will to give effect to their wishes.
02 July 2014

The Spread of ATED: Property Taxes Extended

We examine the Chancellor's plans to extend his tax raid on property owners over the next two years, which bring more modest tax payers within his sights.
02 July 2014

Employees' Rights To Flexible Working: A Right To Ask

From 30 June this year the right to request flexible working will be extended to nearly all employees.
02 July 2014

Pre-nups - What to believe?

Pre-marital agreements (pre-nups) have been in the news a great deal recently. But are they valid and supported?
02 July 2014

Publication

Private Client Briefing - Summer 2014

Our latest update on the topical issues and legal developments for private clients.
02 July 2014

Publication

Family Owned newsletter - June 2014

In this edition we discuss how to protect your business against the effects of a divorce and retaining ownership of a business within the family, amongst others articles.
10 June 2014

Publication

Food, Farming and Land Quarterly – Spring/Summer 2014

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.
04 June 2014

Publication

Proposed extension of capital gains tax regime to non-resident individuals

In March 2014, the government issued a consultation setting out how it intends to implement an extension of capital gains tax (CGT) to gains made by non-residents disposing of UK residential property.
09 May 2014
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Events and webinars

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