Capital Gains

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ROB DURRANT-WALKER provides a timely reminder of the connections between war and tax

PATRICK HURD, CHRISTOPHE GERSCHEL and PHILIPPE PESCAYRE consider the tax benefits of a cross-channel move

Ten years ago, a settlor set up a discretionary trust and an inter vivos settlement. It has now come to light that capital gains tax retirement relief and holdover claims were not made at that time.

Online offerings cover CGT on land, and personal expenditure

A UK taxpayer used a dollar loan to purchase a property in the USA. The property was subsequently sold at a dollar loss in the USA but, due to exchange rate fluctuations, a profit was made in sterling.

JOHN MANIS considers how earn-outs should be structured to maximise entrepreneurs’ relief

A company has refurbished a property as a surgery and consulting rooms will be let to medical practitioners. If sold, would the property be eligible for entrepreneurs’ relief?

Dairy farmers who sold their milk to an organisation were owed money when it went into liquidation. They had also loaned money to it, but these loans had been converted into shares that are now worthless

How do trustees decide whether a payment to beneficiaries represents income or capital?

A client has sold zero interest eurobonds at a substantial gain. Is this profit treated as income or capital and what are the taxation consequences?

PHILIP FISHER explains why the recession means that companies need to take another look at share options

A property-owning consortium has transferred a property that it owns from investment to trading stock, but the valuation has reduced since purchase

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NEWS

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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

DEADLINE DATES

Deadline dates for December 2024

CASES

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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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Capital Gains

Deadline dates for December 2024