Highlights from the event held at Baker Tilly’s Bloomsbury offices
HMRC plan to withdraw three extra-statutory concessions (ESCs):
Entitlement to entrepreneurs’ relief when one partner sells assets to others
Will a delay in a declaration of trust mean a loss of main residence relief?
Highlights from the event held at the University of Warwick
B Foulser (TC3609)
John Hargreaves v CRC, Upper Tribunal (Tax and Chancery Chamber)
Key features of the incorporation and disincorporation reliefs in TCGA 1992
Main residence relief on properties built on unused business premises
F Swain, H Swain, Clarisa Ltd (TC3896)
The government has published an update to the consultation Implementing a Capital Gains Tax Charge on Non-Residents, covering the extension of capital gains tax (CGT) to non-resident individuals and close companies.
The consultation, launched in March, explained how pension funds and other diversely owned collective investment funds were not intended to be brought in scope of the extension of CGT to non-residents.
Tax consequences of the deferred payment of loan interest or rent