by Keith Gordon

• What?
• How?
• When?
• Apply

by Laura Burrows

• General principles
• Double tax agreements
• Treaty reliefs
• Other reliefs

by Zigurds Kronbergs

• Tapered annual allowance
• High-income individual
• Inputs to the annual allowance
• Carry-forward of the allowance

by Martin Jackson

• Scope
• Basic principles
• Buying and selling
• Capital gains tax

by Keith Gordon

• Introduction
• When
• How?
• Apply

by Stephanie Webber

• Statutory background
• Interim v final dividend
• Person liable
• Non receipt

by Jo Lawless

• The charge
• Calculation
• Notification
• Discovery

by Graeme Connell

• Introduction
• EIS – Income tax relief
• SEIS – Income tax relief
• Capital gains tax reliefs

by Keith Gordon

• Transfers of Assets Abroad legislation
• The facts of the Fisher case
• Individuals at risk
• Transfers by limited companies

by Graeme Connell

• Introduction
• Statutory residence test
• Split year treatment
• Other issues

by Keith Gordon

• Significance of residence
• Categorising cases
• When days are in the UK
• Exceptional circumstances

by Graeme Connell

• Introduction and claims
• Remittance basis
• Remittances
• Business investment relief

by Zigurds Kronbergs

• Pension protections
• What they do
• Protection-cessation events
• New rules

by Zigurds Kronbergs

• The annual allowance
• First flexible access
• Input amounts
• Application

by Meg Wilson

• The charge
• Calculation
• Notification
• Discovery

by Zigurds Kronbergs

• Tapered annual allowance
• High-income individuals
• Inputs to the annual allowance
• Carry-forward of the allowance

by Stephanie Webber

• Statutory background
• Interim v final dividends
• Person liable
• Non receipt

by Keith Gordon

• What?
• How?
• When?
• Application

by Martin Jackson

• Scope
• Basic principles
• Income tax
• Capital gains tax

by Zigurds Kronbergs

• Identify payments
• Deduction rules
• Exceptions
• Collection

by Zigurds Kronbergs

• Identify
• Remind
• Examine (in part 2)
• Note (in part 2)

by Julie Clift

• Overview
• Automatic tests
• Sufficient Ties
• Split-year

by Laura Burrows

• General principles
• Double tax agreements
• Treaty reliefs
• Other reliefs

by Zigurds Kronbergs

by Mark Cawthron

• Eligibility
• Remittance
• Quantifying the remittance
• Exemptions and Reliefs