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Capital Gains

The First-tier Tribunal’s decision in the corporate bonds case of Trigg

Which holiday home owners are entitled to entrepreneurs’ relief?

Why did the government axe entrepreneurs’ relief in relation to incorporation?

Deemed periods for the purpose of claiming only or main residence relief

Does the cessation of trading affect the liability on future dividend payments?

Advantages and disadvantages of selling a property to a company

TA Hartland (TC4187)

Items that can be treated as fixed plant

Impending changes to capital gains relief for only or main residence

Does a written agreement constitute a trust and therefore allow a main residence exemption claim?

Costs associated with building a house in the garden of an existing property

How gift aid works, and the special schemes it offers

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