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Capital Gains

J R Hanson (TC2000)
IFS director calls for 'politically difficult' tax reform
A client’s elderly mother has had to move into rented sheltered accommodation and seems unlikely to return to her home
A married couple purchased a six-bedroom house and other buildings as well as a nearby three-bed cottage which all together surround a courtyard. The cottage had previously been transferred to the wife and used as additional accommodation and some lettings
Many years ago, a bungalow was bought with the intention it would be a retirement home. It was transferred into the wife’s sole name and was used for holidays and as furnished holiday lettings. It has now been decided to sell the property
Schofield v CRC, Court of Appeal
The ten-yearly charge for a discretionary trust is approaching in 2012. The main investment is a unit trust portfolio where accumulation units have reinvested the income arising
RICHARD CURTIS shines a light on HMRC’s view of the sale of Olympic torches
MJ and BA Harte (TC1951)
May be subject to CGT
Whether you’re buying or selling a company, HEATHER MILLER has a game plan to ensure your team comes out on top
A holding company has a subsidiary that operates a nursing home. The shareholders personally own the nursing home property
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