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Personal tax

Expert commentary and practical guidance from ICAEW related to personal taxation, covering areas including: capital gains tax, income tax, inheritance tax, pensions, residence and domicile, savings and investments and trusts.

In this section

HMRC’s guidance on taxing cryptoassets

Michelle Robinson of Deloitte examines HMRC’s guidance for businesses that undertake transactions involving exchange tokens, including the scope of HMRC’s guidance, its approach to taxation of cryptoassets, company taxation, venture capital schemes and VAT, among other things.

Exploring the position of the personal service company

With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.

Residence/domicile and treatment of inherited land

FAQ on the assessment of residential status of the UK-born daughters of a client who has been a UK resident for 25 years ago but was non-domiciled when he arrived, for the purpose of selling a piece of land inherited from the man's father.

Principal private residence relief

Residence/domicile and treatment of inherited land

FAQ on the assessment of residential status of the UK-born daughters of a client who has been a UK resident for 25 years ago but was non-domiciled when he arrived, for the purpose of selling a piece of land inherited from the man's father.

Taking a risk with venture capital schemes

In the run up to the 2017 Autumn Budget, there were some concerning rumours that the Treasury had decided that the venture capital schemes (ie, venture capital trusts (VCTs), the enterprise investment scheme (EIS) and seed enterprise investment scheme (SEIS)) did not deliver value for money to the UK taxpayer and that they were focussed on providing tax reliefs for wealthy individuals. There were even rumours that the EIS and SEIS were going to be abolished completely.

TAXguide 07/19: A Guide to Principal Private Residence relief

Questions around the tax treatment of someone’s principal private residence (PPR) arise with some frequency and all too often the answer is not as straightforward as might first appear. This guide considers the core rules, the traps and the key items to be aware of to help clients through this area of tax law.

HMRC agent strategy and services

Join Frank Haskew and Caroline Miskin for a webinar covering the latest developments on HMRC’s agent strategy and services on Thursday 5 March 2020 at 11:00