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Capital Gains

The majority shareholder of a trading company sold his shares for cash, shares and qualifying corporate bonds in a new holding company

Quirks of capital gains tax on holiday homes

The first Finance (No. 2) Bill 2014 committee meetings maintained the usual low standard

The consultation on a capital gains tax charge on non-residents raises many questions

A brother and sister own a property that is let out. The sister says she wants nothing to do with the property and the brother receives all of the rent. Will this income be taxed on the brother only? It is intended that the brother’s company will receive some of this income in future

By John Endacott; second edition; £58.50; paperback; ; 146 pages; Claritax Books

J Rice (TC3273)

A look at the National Audit Office report on the landscape of tax breaks

J Blackwell (TC3243)

V and S Wagstaff (TC3183)

The government is set to extend its radical plan to remove the main residence election for non-UK residents, according to a leading tax specialist.

Adviser and author Kevin Slevin learned from the Treasury that a mooted shake-up of the capital gains tax regime relating to property will affect all homeowners from April 2015.

Advisers can be reassured by the Court of Appeal’s judgment in Mehjoo

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