Latest Articles

February 28, 2018

The Place Where We Dwell

John Kingsley looks at a practical problem potentially affecting the Care Home sector arising from the continuing failure to adequately define technical terms to meet the Government’s stated policy objectives…. Introduction The twin criticisms of complexity and unfairness are frequently…

March 27, 2017

The 0% Dividend Allowance – Here today, gone tomorrow?

John Kingsley asks why one Chancellor would introduce a 0% Dividend Allowance and another savagely prune it less than 12 months later… Would it be fair to George Osborne to call the 0% Dividend Allowance (DA) a tax gimmick? After all, fairness…

December 14, 2016

Investors’ Relief – a case of me and my shadow?

John Kingsley is a man on a mission to explain why we’ve now got two very similar Capital Gains Tax reliefs: the more familiar Entrepreneurs’ Relief and the newbie, Investors’ Relief… We’ve got George Osborne to thank for the introduction of Investors’ Relief,…

October 6, 2016

Company Car Tax – The future’s electric

John Kingsley looks at the scope of the Consultation on the taxation of ultra-low emission company cars and Atlantic Tax responds formally… The Consultation Document (Condoc) published in August 2016 seeks views from interested parties on the redesign of the company car tax bands from…