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Tax Aware

Issue 17: September 2022

Tax Aware
Chancellor red case

All Change Please: Tax under the new Prime Minister

Over recent years, reports on potential changes to longstanding tax principles have been fairly regular; be they in relation to potential increases to capital gains tax, changes to inheritance tax or a possible wealth tax. With the recent change of Prime Minister, discussions around a change of tax policy are rife.

Wedding rings

Proposed extension of tax benefits for divorcing couples

Under new draft measures announced in July 2022, the government plans to extend the situations in which couples who are dividing their assets in the course of a divorce (or dissolution of a civil partnership) may defer CGT liabilities.

People standing at window in corporate building

Salaried Members: How influential are you?

The "Salaried Member Rules", which deal with the taxation of disguised employment relationships in LLP arrangements, have been considered in the recent case of Bluecrest Capital Management (UK) LLP v HMRC, with a focus on how "influence" is to be judged.

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