Why the Anthony Hardy case is important to every practitioner who completes a tax return
The effects of divorce on only or main residence relief
What liabilities arise and what values should be allocated on an asset transfer?
Is compensation for a lease not being renewed subject to tax?
If a gain will be exempt, does a detailed calculation still need to be submitted?
New entrepreneurs’ relief rules and associated disposals
AG Flutter (TC4443)
Can property expenses for a main residence be claimed against rental income?
Treatment of rent paid by a partnership to spouses
A Hardy (TC4444)
Allocating revenue and capital expenditure between the co-owners of a property