Capital gains tax

Commentary – Endacott on Furnished Holiday Lettings 7.7

Double taxation

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.6.2Dalby on Employee Share Schemes - Equity Reward for Private Companies 9.4.2

Leavers

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 9.4.2

Trusts to offer greater flexibility

Commentary – Woolley on Financial Planning with Trusts 29.3.6