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New CGT rules to place enormous burdens on taxpayers

01 December 2015

In last month’s Autumn Statement we heard about the Chancellors plans to advance the reporting and payment dates of capital gains tax (CGT) on the sale of residential property under new legislation to have effect from April 2019.

With subsidies being cut, can tax breaks help the renewables sector?

01 December 2015

With subsidies being cut and a number of valuable tax reliefs either gone or at risk, what tax breaks remain for the renewable energy sector?

Summary of minor changes for individuals

25 November 2015

A few minor changes were announced for individuals – most of them are positive and are summarised here.

Non-dom tax changes already decided?

12 November 2015

The Government’s consultation on reforms to the taxation of non-doms shows there’s no scope for public debate on the overall impact of the proposed policy changes , merely the details of implementation.

Time to upgrade your home?

12 November 2015

The new inheritance tax (IHT) threshold for family homes may offer some planning opportunities; make sure you’re ready.

New dividend tax regime for investors

09 September 2015

The way dividends are taxed will change from 6 April 2016 and now HMRC has clarified the detail on the changes, who are the winners and losers?

Last call for the Liechtenstein Disclosure Facility

18 August 2015

Since its inception in September 2009, more than 6,500 people have registered to participate in the Liechtenstein Disclosure Facility (LDF).

Summer Budget brings fundamental changes for non-doms

12 August 2015

Currently, non-UK domiciliaries (non-doms) can pay UK income tax and capital gains tax (CGT) on their foreign income and gains only if these are brought (‘remitted’) to the UK.

Non doms - stay or go after 15 years?

06 August 2015

Changes to the taxation of non-doms were perhaps expected after the UK general election; however, they were not expected on such a fundamental scale. Whether non-doms will stay or go, and what the net impact on the UK economy will be, is a big unknown!

Tax barriers to personal aspirations

09 July 2015

An emerging theme is a simplification of the tax system for basic rate taxpayers coupled with significant further complexity for companies and high-income individuals. It’s worth asking whether the bundle of tax changes for individuals proposed by the Chancellor risks stifling aspiration.

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