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Capital Gains

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Poisoned chalice?

What is the point of tax reform, asks JEREMY MINDELL

24 Aug 2010
Expect the unexpected premium icon
KEVIN SLEVIN issues a warning of unexpected tax consequences where there are deferred capital gains
24 Aug 2010
Charitable disposal premium icon
A charitable company has disposed of several properties. Does the general exemption for income extend to gains?
24 Aug 2010
Doing the splits premium icon
A non-resident settlement has stockpiled gains from previous years. What effect does the capital gains tax rate change in 2010/11 have on the benefit chargeable under TCGA 1992, s 87?
24 Aug 2010
CGT certainty premium icon
Hansard, 27 Jul 2010, vol 514, no 39, col 936W
23 Aug 2010
Mooted FHL revamp 'has advantages'
But plans could hit families, warns solicitor
05 Aug 2010
Oh, the hokey cokey premium icon
Given the recent changes in capital gains tax, ROBERT MAAS considers whether property should be in or out of a company
27 Jul 2010
Not such a good fit premium icon
JAN ELLIS examines the effect of the current capital gains tax regime on employee shares
27 Jul 2010
Main control is in the UK premium icon
Re the Trevor Smallwood Trust; Smallwood and another v CRC, Court of Appeal
26 Jul 2010
EIS guidance
HMRC have made changes
19 Jul 2010
Avoidance was the main aim
Coll v CRC and related appeal, Upper Tribunal (Tax and Chancery Chamber)
19 Jul 2010
Transfer trouble premium icon
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
13 Jul 2010
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Tax tip: Budget and employer NIC Readers’ forum: Tax position on indexation increase Readers’ forum: Residence nil-rate band and nursing home fees Readers’ forum: Reclaiming VAT on costs incurred by charity Readers’ forum: Is setting up an employee benefit fund a good idea?
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Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes Movers & shakers: 28 November 2024
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Main purpose of loan was tax mitigation Exporter entitled to zero rate goods Health services supplied to local authorities Contract was outside the ten-year period Avoidance was a main purpose of the transfer
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This week's opinion: 28 November 2024 Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes
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