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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

Changes to CGT on residential property

PwC's Gillian Banks, Vicky Smallwood from PKF Francis Clark and Frank Haskew, Head of ICAEW Tax Faculty, explain the new rules on capital gains tax (CGT) on residential property.

Personal tax

FAQ on on the tax implications of a client gifting rental property, which they own outright, to their adult children.

Personal tax

FAQ on on the tax implications of a client gifting rental property, which they own outright, to their adult children.

Principal private residence relief

Step on or step up the property ladder

Members in practice, financial advisory, business and all of us in our private lives are impacted by decisions around mortgages. Jatin Patel (JP), Founding Partner in Kinnison Limited, unwraps the property market.

Changes to CGT on residential property

PwC's Gillian Banks, Vicky Smallwood from PKF Francis Clark and Frank Haskew, Head of ICAEW Tax Faculty, explain the new rules on capital gains tax (CGT) on residential property.

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

Frank Haskew and Caroline Miskin discuss the latest developments on HMRC’s agent strategy and services.

HMRC agent strategy and services

Frank Haskew and Caroline Miskin discuss the latest developments on HMRC’s agent strategy and services.