Capital Gains

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The term “ordinarily resident” has been removed from regulation 15 of the Capital Gains Tax Regulations 1967, under newly published draft regulations that have also eliminated the requirement that a person must be resident or ordinarily resident or carry on a trade in the UK to be joined as a third party to an appeal or make an application to be joined.

S Brand (TC2434)

D Horner; E Horner (TC2498)

Foulser and another v CRC, Upper Tribunal (Tax and Chancery Chamber)

A charity wishes to make a transfer of an asset as part of its charitable purposes, but is uncertain as to whether the benefit of the tax exemption in TCGA 1992, s 256 will apply

Mirror Image Contracting Ltd (TC2350)

Business property relief or entrepreneurs’ relief? PAUL HOWARD and IAN MASTON aim to make sure you pick the winning side

Affects non-resident, non-natural persons who sell £2m-plus property

Many years ago, the owner of one of the houses in the middle of a terrace purchased a garage that had been built in the garden of the end-of-terrace property about 50 feet away

KEITH M GORDON explains the tax rules that apply to members of the armed forces

Law Society warns that new contract will create too much complexity

W S G Russell (TC2299)

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