What is residential property for capital gains tax purposes

Successive years and successive taxes have looked to differentiate between the tax treatment of residential and non-residential property.  Unfortunately, what is the definition of “residential” is not the same across all of the taxes and this...

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EMI reliefs currently withdrawn

On 4 April 2018 HMRC announced that the EU State Aid Exemption for EMI options would expire on 6 April 2018. This creates a clash between UK and EU law: although, according to the letter of the UK legislation, HMRC would have to accept any claims...

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CONSULTATION: Proposed 30 days’ deadline to pay CGT on residential property

Currently the 30-day deadline to submit an online form and settle capital gains tax on UK residential property disposals apply to non-residents that did not meet the requirement to defer payment until 31 January following the end of tax year of...

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UK: International transfers of professional football players

An international transfer of a football player from one professional club to another may cause various financial streams with specific tax ramifications with sometimes doubtful solutions. The purpose of this comparative survey will be to analyse the...

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Taxation of image rights

The number of players based in the UK setting up companies to exploit image rights has increased by around 80% since 2015 with more than 180 players in the English Premier League now appearing to have companies that may receive income from the...

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