Capital Gains

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Tolley £115.95; CCH, £107.95; Bloomsbury Professional, £45

Companies that have cash reserves will be keen to invest these to obtain better returns, but this may prejudice the entrepreneurs’ relief available to shareholders

A married couple own their main private residence and intend to grant a right of way over their driveway to provide access to a new adjoining property

A property originally owned by a grandmother was left to the client’s father and his sisters and then to the client and his sister. The client’s aunts were allowed to live in the property for as long as they liked

An otherwise unconnected individual and a limited company own a newly built commercial building which they let out. They are registered as partners for VAT purposes

A trading company has substantial cash balances of about £300,000, share capital of £70,000 and a capital redemption reserve of £30,000. The shareholder/director wishes to extract £100,000 of the cash balance from the company

M Singh (TC1544)

M Stolkin (TC1667)

M Gilbert t/a United Foods (TC1542)

Experts warn of 'woolly' figures and 'draconian' legislation

McLaughlin (TC1870)

Z Hamar (TC1529)

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