Tax charity calls for improved guidance
A trust of property was intended but not evidenced in writing at purchase
Changes to the tax regime for unauthorised unit trusts are the subject of new guidance released by HMRC.
A trust with at least one exempt unit holder and one non-exempt unit holder for the period from 24 May 2012 to 5 April 2014 will be a mixed unauthorised unit trust, and will complete its tax return (SA900) in the same way as for earlier tax years.
M Seddon & others (TC4344)
Will roll-over relief apply when a new company is owned by a new partnership?
Does title need to be split when building a new home in the garden of the existing one?
Capital tax concerns when disclosing income from land and property
Shareholdings in joint ventures and their new entrepreneurs’ relief rules
M Healey v CRC, Upper Tribunal
J Day & A Dalgety (TC4343)
The new regime for non-resident capital gains tax
Capital gains tax implications of a property sale in South America