Tax Aware

Tax Aware

Issue 8
1918Entrepreneurs' Relief: Get it in writing

Entrepreneurs' Relief: Get it in writing

Entrepreneurs' Relief has been in the news lately, mainly because of the Budget changes (and now government amendments to those changes), but the recent case of George v HMRC [2018] UKFTT 509 illustrates a key requirement of the relief.

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1919PPR: Limited relief for off-plan purchasers

PPR: Limited relief for off-plan purchasers

Principal Private Residence Relief (PPR) can provide full exemption from CGT for homeowners disposing of a property that has been their main residence throughout their "period of ownership".

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1920House of Lords' report on HMRC powers

House of Lords' report on HMRC powers

The Economic Affairs Committee of the House of Lords has released a report in which it concluded “that recent powers provided to HMRC undermine the rule of law and hinders taxpayers' access to justice.”

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1921SDLT Consultation: Surcharge for non-UK residents

SDLT Consultation: Surcharge for non-UK residents

As announced in the Budget 2018, the government has published its consultation on the proposed 1% additional rate of Stamp Duty Land Tax (SDLT) for non-residents buying residential property.

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1922Disguised Remuneration: The impending 2019 loan charge

Disguised Remuneration: The impending 2019 loan charge

Employers and employees who have participated in disguised remuneration schemes must consider the status of any outstanding loans in advance of the impending 5 April 2019 loan charge deadline.

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1923CRS v GDPR: Watch this space

CRS v GDPR: Watch this space

The Common Reporting Standard (CRS) requires banks and certain investment entities (trusts, companies, foundations, etc.) to collect sensitive personal and financial information concerning underlying individuals, and transfer that information to local tax authorities.

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1924Taxing Image Rights: Footballers on the defensive

Taxing Image Rights: Footballers on the defensive

"Image rights" are once again in the crosshairs of HMRC. Figures released at the end of 2018 confirmed that HMRC is now investigating almost 200 footballers, 44 football clubs and over 30 agents, all specifically in relation to the taxation of image rights.

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