Capital Gains

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

Can letting relief apply if main residence has been claimed on another property?

Entrepreneurs’ relief and assets sold within three years of business cessation

Advice required on the tax-efficient structuring of a new letting business