It would be appropriate for the Revenue to allow the taxpayers’ claims for Jelley losses in certain cases, according to a department body for advising on tax dispute policy.
The senior member of a solicitors’ firm has been a partner for many years and has increased his share of goodwill by making purchases from retiring partners. Changes in partners now take place without payment for goodwill
Following the retail distribution review, a separate fee is paid to financial advisers for their investment advice. This may be shown as an “initial charge” and not included in the full costs of an investment portfolio
S Corbett (TC3435)
CRC v Stolkin, Upper Tribunal (Tax and Chancery Chamber)
The system is increasingly haphazard, the Institute for Fiscal Studies has warned
Capital gains tax implications of share investment club membership
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