Capital Gains

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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

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

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