An interesting development over the last four years has been the growth of bankruptcy tourism.

This survey was conducted in September 2013 and 481 people working in the UK property industry provided some real insight into the state of the UK real estate market.

Since 2006 we have had specific rules for substantive donor anti-avoidance, targeting donations where value can be extracted from the charity.

The UK economy is showing modest signs of improvement, but it is not out of the woods yet.

When it comes to creating enough jobs, particularly for young people, it’s not just the UK that’s facing huge challenges – it’s a problem plaguing countries around the world.

With growth in the UK and other Western economies forecast to remain subdued, now may be a good time to look towards Asia and other emerging markets where countries continue to experience growth.

The markets rapidly rotated to an aggressive 'risk off' position in August in response to a double whammy of concerns – the display of alarmingly dysfunctional political leadership on either side of the Atlantic, together with mounting concerns over the fragility of the US economy.

The introduction of a form of 'mansions tax' was well trailed.

The chancellor’s statement today has included, as expected, an announcement that there will be a consultation document on the taxation of partnerships:

HMRC is reviewing claims by members of such chambers with a view to recovering additional tax, and so it is important to have an agreement in place with HMRC.

The ATED charge initially applied to UK residential properties held in corporate and similar structures if worth more than £2m in April 2012, or at acquisition if later.

When a close company makes a loan to or advances money to a participator (or an associate) a charge arises on the company equal to 25% of the loan or advancement.

Whatever the reasons for a marital breakdown, tax issues will almost inevitably require consideration.

When claiming Entrepreneurs’ Relief on the sale of securities or shares in a company, there are two 5% rules to bear in mind.

After many months of debate, and two important decisions by the courts (Bloomsbury Wealth Management at the Tax Tribunal and Deutsche Bank at the CJEU), it seems that HMRC and the financial sector have moved a little closer to understanding one another.

Business property relief (BPR) can potentially save IHT relief at 40% so an individual with business assets worth £1m could save tax of £400,000 by ensuring that BPR is available.

On 13 July 2012, HMRC issued its consultation in relation to the cap on income tax reliefs due to apply from 6 April 2013.

The Court of Appeal has ruled that the famous painting of ‘Omai’ by Sir Joshua Reynolds is exempt from CGT – despite it selling for £9.4m in 2001.

The Government has introduced a new Seed EIS (SEIS) scheme for shares issued after 5 April 2012 to encourage investment into early stage businesses.

By 2016, HMRC will be able to check that income and gains arising from certain assets located in the Crown dependencies are reflected in the UK tax returns for the beneficial owners.