Capital Gains

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RAY CHIDELL welcomes increased level of annual investment allowances but finds the transitional rules unjustifiably complex

The tax treatment of wine is examined by TOBY CROOKS

A main residence was purchased in April 2007 and the owner lived in it until October 2012 when he let it and moved into a rented property. He plans to sell a disused farm building on the property to a developer and then sell the residence itself later

Goldsmith (TC2197)

Blumenthal (TC2174)

Treasury will look at reducing income tax and NI liabilities

Having incorporated an accountancy practice some years ago and given minority shareholdings to two assistants, the owner is now looking to retire

By Ray Chidell and Ian Sutton; £68.50

The value of a taxpayer’s only or main residence can form a substantial proportion of his estate and this will be liable to inheritance tax on his death

L Yates (TC2220)

A limited partnership carries on an investment business. The individual partners each have a very small capital interest in the partnership and have also contributed a large amount that they have raised by way of loans

RAY CHIDELL considers the technicalities and practical implications for both sellers and buyers of capital allowances changes

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