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Individual Taxation


Capital Gains Tax on Stocks and Shares

These guides are designed to assist you in calculating the gains on the disposal of shares or units in a collective investment scheme. Topic:Capital Gains Tax

Savings and dividend taxation bands and allowances: Quick Reference Guide

Previously we have written articles covering the new taxation rules surrounding savings income and dividends. Here we provide a series of scenarios to show how these interact with an individual’s personal allowance and tax rates. Topic:Income Tax
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High income child benefit charge

This article explains how the tax charge works for individuals affected by the high income child benefit charge. Topic:Income Tax

My investment is paying dividends – maybe too much!

From 6th April 2018 the dividend allowance will reduce to £2,000. Some of those impacted will be investors and there is an opportunity for some simple planning in this area to avoid some unnecessary tax. Topic:Income Tax

Dividend taxation for investors

Since April 2016 dividends received by an investor have been considered gross following the abolition of the 10% tax credit. Individuals now have a £5,000 dividend allowance, this article demonstrates how the band works. Topic:Income Tax
Child money

Finance bill (no.2) 2017 – items removed

The decision to hold a general election on 8 June 2017 has resulted in a number of items being removed from the Finance Bill (No.2) 2017. This article lists some of the key items which have been removed.
Group of people

HMRC to recalculate wholly disproportionate gains on part surrenders and part assignments

This article provides an overview of the new application process introduced in the Finance Bill 2017 which a policyholder must follow to have their gains on a part surrender or a part assignment recalculated by HMRC. Topic:Income Tax
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Bond tax for an investor returning to the UK

The taxation issues related to an individual who is or is likely to become a UK resident and who owns a Personal Portfolio Bond.
Mind the housing gap

Buy to let investing even riskier

UK Summer budget makes buy to let riskier.
messy desk

Capital withdrawal planning tool

This financial planning tool calculates the capital gain on a given withdrawal from an investment, and the amount of withdrawal which can be made when utilising an individual or trustee’s CGT exemption. Topic:Capital Gains Tax
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Remittance to the UK – a taxing decision

This article summarises the key points for international advisers when deciding whether to use the remittance basis of taxation. Topic:Income Tax
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Taxing Share Class Conversions

The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Merges and Schemes of Reconstruction) Regulations 2013 still needs clarification regarding equalisation. Topic:Capital Gains Tax

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