The tax treatment of a put option

In a recent article published in the July 2017 edition of the Tax Journal, Jackie Wheaton, Associate Director at Moore Stephens answers a query on the tax treatments of option contracts for income taxpayers and corporation taxpayers are different and are summarised as follows.
 

Non-dom update

It has been announced by the UK Government that the Finance Bill proposals relating to non-doms that were dropped prior to the election will be reintroduced, and that they will take effect from 6 April 2017 as originally envisaged.  It is not clear when this will occur – the statement simply says "as soon as possible", and that could be as late as October, subject to no change of government.
 
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