CGT: Main residence election - Some points to note about the election.

An individual who is fortunate enough to have more than one residence may well find a main residence election useful in terms of optimising private residence relief. The legislation concerning the... Read more

Loss relief on shares - The importance of completing the formalities.

Loss relief on shares Read more

Courts and Tribunals: Julian Harris summarises selected recent decisions.

Delaware LLC member not entitled to double tax relief on his share of profits Read more

One Month in a Minute - Sarah Laing, Busy Practitioner

ALL TAXES Read more

VAT News & Cases Round-up

Andrew Needham, Busy Practitioner Read more

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